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Beginning in tax year 2013 (returns filed in 2014), taxpayers may use a simplified option when figuring the deduction for business use of their home

Find answers to frequently asked questions about the simplified method for home office deduction.

Tax Tip 2022-10, January 19, 2022 ¡ª The home office deduction allows qualified taxpayers to deduct certain home expenses when they file taxes. To claim the home office deduction on their 2021 tax return, taxpayers generally must exclusively and regularly use part of their home or a separate structure on their property as their primary place of business.

Topic No. 509, Business Use of Home

Tax Tip 2022-37, March 9, 2022 ¡ª Rent is any amount paid for the use of property that a small business doesn¡¯t own. Typically, rent can be deducted as a business expense when the rent is for property the taxpayer uses for the business.

Information for those needing a taxpayer identification number for a child who has been placed in their home pending final adoption.

Self-employment tax rates, deductions,?who pays and how to pay.?

As a part of IRS¡¯s effort to reduce burden on taxpayers, the IRS formed the Office of Taxpayer Burden Reduction (TBR) in early 2002. TBR¡¯s mission is to achieve significant burden reduction for taxpayers by coordinating and championing burden reduction throughout IRS.

The Inflation Reduction Act of 2022 (IRA) amended and enacted various clean energy tax incentives that provide increased credit or deduction amounts if certain prevailing wage and registered apprenticeship requirements are met. Treasury and the IRS published final regulations on June 25, 2024, providing rules and definitions for taxpayers seeking to satisfy the prevailing wage and apprenticeship requirements. These frequently asked questions and answers are based on the final regulations.

Find information on self-employment, including when and how to file your federal tax return and make estimated payments.