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Starting with 2013, individuals filing a tax return in the U.S.

Accounting Tax Payroll News Published: 28 March 2014

Starting with 2013, individuals filing a tax return in the U.S. may be able to use a new “simplified option” to claim home office deduction. Instead of claiming actual expenses, an individual could use a fixed prescribed rate of $5.00 to multiply by the square footage of the home office, not to exceed 300 sq. feet.

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