TAP B06-005

Office-In-Home Deductions

Issue Statement:

The current requirements and forms to use Office-In-Home (OIH) deductions are complex and burdensome and taxpayers would benefit from a simple alternative offered as an option.

Goal Statement:

Our goal is to propose changes that:

• Could be implemented without a need for legislative action
• Reduce taxpayer burden and achieve significant cost savings by offering an option for those who choose to use it, by eliminating the need to file Form 8829, and
• Reduce the burden on the IRS in processing the more cumbersome forms

Proposal:

The Taxpayer Burden Reduction (TBR) committee of TAP proposes an optional flat dollar amount based deduction as an alternate to the current method of using Form 8829 to achieve this goal.