Home office deduction for physicians

[bmanglonacpa]

Can a physician who does not see patients at his residence claim home office expense for doing admin work and or continuing education at his office office?

[Just-Lisa-Now-]

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@bmanglonacpa wrote:

Can a physician who does not see patients at his residence claim home office expense for doing admin work and or continuing education at his office office?

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Im not sure a home office he uses now and then for doing admin work or continuing education rises to the level of "regular and exclusive business use". 

[bmanglonacpa]

You are right. I thought about the simplified method, but the issue is still the same. Thank you.

[abctax55 · Accepted solution]

THE case for OIH & physicians:

https://caselaw.findlaw.com/us-supreme-court/506/168.html

[BobKamman]

Well, no, Congress changed the law after the Soliman decision because they didn't like it.  

OIH is no more complicated than most other tax rules.  If you can pass a test for a drivers license, you can probably figure it out.