I have an assignment where I have to give responses on the article below the requirements for the responses are designed to expand the topics, "includes some new detail information, and/or clarifying details from additional research on that topic below. can you please include the references of the new sources you are sharing using citation format."?

Self-employed taxpayers can deduct the expense of a home office if it is utilized entirely and regularly for the taxpayer's business and is the taxpayer's primary place of business. The majority of the company's income is generated by activities performed at the headquarters. However, a company may be eligible for the home office deduction if the worker utilizes the home office on a regular basis for administration or management of business activities, even if the majority of the business is conducted offsite. lf married couples qualify for the home office deduction and their businesses are distinct, they may claim the deduction in a different portion of the house. The home office deduction is simple to calculate, but the safe harbor deduction is limited, so there is a home office safe harbor provision that simplifies the calculation while reducing auditability. However, if the business space is tiny in comparison to the total area of the home, safe harbor provisions can save more tax than deducting actual expenses. Administrative or managerial activities are also eligible for the home office deduction if the office is used on a regular and exclusive basis for such activities and the self-employed taxpayer does not have another fixed location where he undertakes considerable quantities of administrative work. The business area must only be utilized to operate one or more businesses. It cannot be utilized for anything other than business. If the taxpayer uses the home office for more than one business, each business must meet the test for home office deductibility; othenN'gse, the IRS may deny deductions even for businesses that would othenivise qualify, because the area is not used exclusively for the qualified purpose. A partition or physical division of the office is no longer essential, but it may be useful in identifying the business area during an audit. A distinct structure, such as a studio or room, can also be used as a primary place of business, but it must also meet all of the requirements for a home office deduction. Some taxpayers have attempted to argue that because a distinct structure is different. it is not subject I to the same restrictions as a home office. option-for-home-officededuction fit