> As a soon to be home office entrepreneur, I would appreciate any 
 > qualified advice on what requirements / restrictions the IRS puts on home 
 > on home offices.  Example, percentage of use? Shared use areas?  What 
 > things are and are not deductible as business expenses?
It is always best to check with an accountant on this or you might visit the 
IRS office and pick up a phamlet on this subject.  I think you can also call 
but I do not know the document number.
Generally speaking you can deduct any supplies or equipment that is used 
*only* for the purpose of the business.  If you have a phone that when 
answered announces the business you can deduct the monthly fixed expense and 
any toll calls that are business related.  As far as the physical location of 
the business that I think you should definetly talk with an accountant if you 
plan on deducting things like part of the heat, electricity, mortgage etc.
Good Luck!
Raymond
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