acting as an independent contractor for many persons using its server should not result in any foreign user having an office or other fixed place of business
in the U.S.
Soliman deducted expenses relating to his home office, claiming the room was his principal place of business
under section 280A(c) (1) (A).
When a taxpayer's residence qualifies as his or her principal place of business
under section 280A(c)(1 )(A), daily transportation expenses paid or incurred between that residence and another work location in the same trade or business, regardless of whether the other work location is regular or temporary and regardless of the distance traveled.
280A(c)(1), a home office could qualify as a principal place of business
for purposes of deducting expenses if the taxpayer uses it for the business's administrative or management activities, and no other fixed location exists where the taxpayer conducts these activities.
In Walker, the taxpayer was a self-employed logger who used his residence as his "regular place of business
"; his various job sites were "temporary work locations," according to the Tax Court.
* As a place of business
used to meet with patients, clients or customers in the normal course of the taxpayer's trade or business; or
The home office must be the principal place of business
Fixed facility: A permanent establishment includes a fixed place of business
through which the resident carries on industrial or commercial activity.
An exception to IRC section 280A stipulates the home office be the principal place of business
(a)Ballydoyle Traders Ltd t/a Fair Aisle Promotions, Vintage Ireland, Irish International Collectables, Dublin Collectables, Antiques Fairs Ireland having ceased to trade having its registered office & principal place of business
at 14 , Trinity Square, Townsend Street, Dublin 2 D02vw10 & (b)OL Irish Design & Build Ltd having ceased to trade having its registered office & principal place of business
at Ol Irish House, Rosemount Business Park, Dublin 11 & (c)Raftery Holdings Ltd having ceased to trade having its registered office & principal place of business
at 38 The Gables, Kill, Co.
1991), aff'g 94 TC 20 (1990), the answer is "rarely." Soliman defined the "principal place of business
" test so narrowly that even individuals who perform essential business activities in the home office will be denied deductions for utilities, depreciation, insurance, repairs, etc., for that office.
* As the taxpayer's principal place of business
. * Where the taxpayer meets with clients, customers or patients.
(a)Murphy Moore Sales & Lettings Ltd never having traded having its registered office & principal place of business
at 21 Belvedere Place, Dublin 1 D01wp22 & (b)Rascal Resources Ltd having ceased to trade having its registered office & principal place of business
at Shannonbridge Road, Ballinasloe, Co.
90-23 clarified the distinction between a "regular" and "temporary" place of business
. A regular place of business
is "any location at which the taxpayer works or performs services on a regular basis." A temporary place of business
if "any location at which the taxpayer performs services on an irregular or short-term (i.e., generally a matte of days or weeks) basis."
The exception permits the deduction of home office expense if a portion of the home is "exclusively used on a regular basis" as the principal place of business
for any trade or business of the taxpayer.