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Wednesday, March 12, 2003

 


Joe D. and Maura F. White were not allowed to deduct home office expenses for Joe�s self-employment as a handyman. He worked primarily at three different sites, and the most that happened at home was that he received work orders, which were not enough to be either important aspects of the job or to be counted as administrative or managerial activity. He would have had better luck with the shed were he kept his tools, but none of his claimed expense came from the shed. Mr. White also could not deduct vehicle expenses for driving to and from work sites, because his contention was that he was driving between work sites. That is, between his home office and the labor sites. Alas, since he lost on the home office issue, he was only driving from home to work, which is not deductible.

Mr. White�s gross income as a handyman was $4,995.03. The white�s AGI was under $26,000. This case well illustrates the need for government-funded low-income tax advisors. Any decent one could probably have instructed Joe as to how to set up his home office to qualify for the deductions.



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