As part of new rules introduced by the Leahy-Smith America Invents Act (AIA), a new section that defines a “micro entity” was added to Title 35 of the United States Code. As a subset of small entity status, micro entity...more
Originally published in AICPA Tax Insider on February 14, 2013.
To claim a deduction for home office expenses, taxpayers are required to fill out Form 8829, Expenses for Business Use of Your Home, which consists of 43...more
Back to Top