Tax Tips: IRS spells out rules for home office deductions.(Internal Revenue Service)(Brief Article)

Crain's Cleveland Business, December, 2001 by Demarco, Peter A.

Experts are predicting the U.S. work force increasingly will disperse into smaller office spaces and remote locations - such as home offices - in the wake of the Sept. 11 attacks. Companies and their employees might feel vulnerable or uncomfortable working in close quarters in the upper floors of high-rise buildings.

Employees might be less comfortable traveling and might want to work closer to or even in their own homes. Just this spring, the Internal Revenue Service issued new guidance regarding home office deductions. The home office rules likely are to figure prominently in the plans of companies that now might be planning to send their employees home to work. The IRS issued a ``technical advice memorandum'' in response to a taxpayer who had questions...

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