Yahoo Small Business: “When you use part of your home for business, you may be able to deduct expenses for what the IRS calls the ‘business use of your home.’ If you meet the technical requirements of the tax law, you should be able to deduct a percentage of many of the costs of running your home, such as utilities, rent, insurance, depreciation, mortgage interest, real estate taxes, and some casualty losses, repairs, and improvements (if they relate to the part of the house you use for business).”
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