Why It's So Hard to Write Off Your Home Office

Photograph by Beau Lark/Corbis

Work from home sometimes? Of course you do. About half of all U.S. businesses are based at home, U.S. Census data show, and most professionals toil from their private domains at least some of the time. So it’s only right, then, that you should get a tax break for ceding part of your domicile over to your job. Right?

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