KrisD15
Expert Alumni

Deductions & credits

The most a home office can be based on is 300 Square feet. 

If your home office is smaller than that, you are basing it on that lesser amount. If larger, the lesser amount of 300 is all that can be used. 

A "Lessor" is a person that pays rent for that space. If you rent, you are the lessor of the home office space. 

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