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You typically cannot deduct travel expenditures you spend or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on private or enterprise travel unless the spouse, dependent, or other person is an employee of the taxpayer, the travel is for a bona fide business objective, and such expenditures would otherwise be deductible by the spouse, dependent, or other individual.
An active company for purposes of a company expense related to a household computer will typically arise from one particular of two forms of small business activities: as a self-employed sole proprietor of an independently-run profit-producing company or as an employee carrying out operate from residence.
The far more-than-50%-use test doesn’t apply to a pc applied only in a part of your household that meets the specifications described later below Residence Workplace You can claim accelerated depreciation working with GDS for a computer employed in a qualifying house office, even if you don’t use it much more than 50% in your function.
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