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IRS.gov Website
Instructions for Schedule C (Form 1040)
taxmap/instr/i1040sc-002.htm#en_us_publink10009195

Reminders(p1)

rule
taxmap/instr/i1040sc-002.htm#en_us_publink10009196
Simplified method for business use of home deduction.(p1)
rule
The IRS provides a simplified method to determine your expenses for business use of a home. For more information and to determine if you can use the simplified method, see Line 30, later.