Can you ever imagine that the IRS could ever be wrong? If the IRS were wrong, what would be your strategy?
You use the ofﬁce in your home as the administrative ofﬁce for your business.
You use your downtown ofﬁce as your sales or patient ofﬁce. The downtown ofﬁce is the ofﬁce location where you make the cash register ring.
What percentage of your gross income comes from the ofﬁce in your home? Why do you need to know this?
Because the IRS Says...
Pub. 587: In its home-ofﬁce publication, the IRS says that because (a) part of your gross business income comes from your home ofﬁce, and (b) ...