Episode
Enrolled Agent Exam [Part 2] 61, Home Office Deduction — Exclusive and Regular Use
- Podcast
- Finance Exam Prep
- Published
- Jun 27, 2026
- Duration seconds
- 162
- Processing state
not_requested- Canonical source
- https://open-exam-prep.com/
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Summary
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The Home Office Deduction requires passing both the "regular use" and strict "exclusive use" tests. - To qualify, the home office must be the principal place of business, a location for meeting clients, or a separate, unattached structure. - The exclusive use test is waived for licensed daycare providers and for the regular use of a space for storing inventory or product samples. - Under §280A, the deduction is limited by the gross income from the business and cannot create or increase a net loss. - Any disallowed home office deduction due to income limitations can be carried forward to subsequent tax years.