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    The IRS typically looks at two questions to determine whether a taxpayer qualifies for the home office deduction: Is the space used regularly and continuously for business? But please contact our firm for specific assistance with the home office deduction or any other aspect of filing your taxes as a self-employed individual. A Tax-Filing Reminder As tax-filing season gets into full swing, there are many details to remember. If your adjusted gross income AGI exceeds the applicable threshold, your personal exemptions will begin to be phased out and your itemized deductions reduced.

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