The American Institute of CPAs has sent a letter to the Internal Revenue Service asking the IRS to re-evaluate some of its proposals for a safe harbor method for the home office deduction, even though the AICPA acknowledged that the method would be simpler for taxpayers to use.

The IRS proposed a simplified way for small business owners and home-based employees to claim the home office tax deduction in January (see IRS Offers Simpler Option for Calculating Home Office Deduction). The proposals, in Revenue Procedure 2013-13, included provisions for a safe harbor method that would allow taxpayers to deduct home office expense at $5 per square foot for a maximum of 300 square feet of qualified home office space used, for a maximum yearly deduction of $1,500. 

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