BEGIN:VCALENDAR VERSION:2.0 PRODID: BEGIN:VEVENT UID:135039mb DTSTAMP:20260424T092508Z DTSTART:20260427T180000Z DTEND:20260427T200000Z SUMMARY: Surgent's Home Office Rules (2 hours) DESCRIPTION: Since 2017\, employees have not been eligible to take an itemized deduction for a home office. The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions for tax years 2018 through 2025. That deduction is scheduled to go into effect in 2026. Self-employed individuals can deduct office expenses on Schedule C\, Form 1040. The home office deduction includes typical office-connected expenditures such as supplies\, postage\, computers\, printers\, and all the other ordinary and necessary expenses a person would have in connection with running a home office. The home office tax deduction for the self-employed would cover expenses for the business use of a home\, which includes mortgage interest\, rent\, insurance\, utilities\, repairs\, and depreciation. This program discusses many of the most important issues relating to the deductibility of home office-related expenses. NOTE: This course qualifies for IRS CE (PTIN) credit. To receive IRS CE credit\, please email your PTIN to profdev@orcpa.org at the end of the course. Surgent will report credit at the end of each quarter.If you have questions\, you can contact Professional Development at 503-641-7200\, ext. 3 or email profdev@orcpa.org. CLASS:PUBLIC END:VEVENT END:VCALENDAR