{"id":31089,"date":"2024-05-23T02:09:09","date_gmt":"2024-05-22T18:09:09","guid":{"rendered":"https:\/\/rejoiceshuscpa.com\/home-office-tax-deduction\/"},"modified":"2026-02-17T23:07:40","modified_gmt":"2026-02-17T15:07:40","slug":"home-office-tax-deduction","status":"publish","type":"post","link":"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/","title":{"rendered":"\u5bb6\u7528\u8fa6\u516c\u5ba4: \u5c45\u5bb6\u8fa6\u516c\u8cbb\u7528\u4e5f\u53ef\u4ee5\u62b5\u7a05 Home office Tax Deduction"},"content":{"rendered":"<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" data-id=\"231\" src=\"https:\/\/rejoiceshuscpa.com\/wp-content\/uploads\/2026\/02\/pexels-framedbydavinci-3946658-1-1-1.jpg\" alt=\"\" class=\"wp-image-231\"\/><\/figure>\n<\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7bcbbf5333fbc4d8da5f7e66ae1a2ba8\">\u75ab\u60c5\u4e4b\u5f8c\uff0c\u5c45\u5bb6\u8fa6\u516c\u5df2\u6210\u70ba\u6d41\u884c\u8da8\u52e2\u4ee5\u53ca\u5e38\u614b\u3002<\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-f1395b4524633fd4cda64f4c963865fb\">\u4e0a\u73ed\u65cf\u6709\u5225\u4ee5\u5f80\uff0c\u53ef\u4ee5\u7701\u53bb\u901a\u52e4\u6642\u9593\uff0c\u5728\u5bb6\u88e1\u7528\u9060\u8ddd\u5de5\u4f5c\u7684\u5f62\u5f0f\uff0c\u70ba\u96c7\u4e3b\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-4d29a07e6ffa3fc1375f8c3624390dbd\">\u81ea\u7531\u5de5\u4f5c\u8005\u66f4\u4e0d\u7528\u8aaa\uff0c\u672c\u4f86\u5c31\u4e0d\u53d7\u5730\u9ede\u9650\u5236\uff0c\u53ef\u4ee5\u9078\u64c7\u5728\u5bb6\u5de5\u4f5c\uff0c\u6216\u662f\u524d\u5f80\u81ea\u5df1\u559c\u6b61\u7684\u5496\u5561\u5ef3\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-d51bb10622ace04b32e41f3eb59dbb61\">\u5728\u5bb6\u5de5\u4f5c\uff0c\u96d6\u7136\u7701\u53bb\u901a\u52e4\u7684\u8cbb\u7528\uff0c\u4e0d\u904e\u5bb6\u88e1\u7684\u4e00\u4e9b\u57fa\u672c\u82b1\u8cbb\uff0c\u4f8b\u5982\u6c34\u96fb\u8cbb\u5c31\u76f8\u5c0d\u63d0\u9ad8\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c64fc874883d6b13817a40b015b6354a\">\u5bb6\u88e1\u7684\u57fa\u672c\u82b1\u8cbb\u63d0\u9ad8\u4e86\uff0c\u5927\u5bb6\u81ea\u7136\u5f88\u95dc\u5fc3\uff0c\u5c45\u5bb6\u8fa6\u516c\u6240\u7522\u751f\u7684\u8cbb\u7528\uff0c\u5230\u5e95\u53ef\u4e0d\u53ef\u4ee5\u62ff\u4f86\u62b5\u7a05\uff1f<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#%e6%88%91%e7%9a%84home_office_expenses_%e5%8f%af%e4%bb%a5%e6%8a%b5%e7%a8%85%e5%97%8e%ef%bc%9f\" >\u6211\u7684Home Office Expenses \u53ef\u4ee5\u62b5\u7a05\u55ce\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#1_self-employed\" >1. Self-Employed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#2_%e4%bd%a0%e7%9a%84%e5%ae%b6\" >2. \u4f60\u7684\u5bb6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#3_%e5%b0%88%e7%94%a8%ef%bd%9c%e5%b8%b8%e8%a6%8f%e6%80%a7%e4%bd%bf%e7%94%a8_exclusive_and_regular_for_business\" >3. \u5c08\u7528\uff5c\u5e38\u898f\u6027\u4f7f\u7528 Exclusive and Regular for Business<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#%e5%ae%b6%e7%94%a8%e8%be%a6%e5%85%ac%e5%ae%a4%e6%98%af%e5%a6%82%e4%bd%95%e9%81%8b%e4%bd%9c%e4%bb%a5%e5%8f%8a%e8%a8%88%e7%ae%97%e7%9a%84%ef%bc%9f\" >\u5bb6\u7528\u8fa6\u516c\u5ba4\u662f\u5982\u4f55\u904b\u4f5c\u4ee5\u53ca\u8a08\u7b97\u7684\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#1_%e7%b0%a1%e6%98%93%e8%a8%88%e7%ae%97%e6%b3%95_simple_method\" >1. \u7c21\u6613\u8a08\u7b97\u6cd5 Simple Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#2_%e5%af%a6%e9%9a%9b%e8%b2%bb%e7%94%a8%e8%a8%88%e7%ae%97_actual_method\" >2. \u5be6\u969b\u8cbb\u7528\u8a08\u7b97 Actual Method<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#%e5%93%aa%e4%ba%9bhome_office%e7%9a%84%e8%8a%b1%e8%b2%bb%e5%8f%af%e4%bb%a5%e6%8a%b5%e7%a8%85%ef%bc%9f\" >\u54ea\u4e9bHome Office\u7684\u82b1\u8cbb\u53ef\u4ee5\u62b5\u7a05\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#%e2%9d%99_%e7%a7%9f%e5%ae%a2_renter\" >\u2759 \u79df\u5ba2 Renter<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/rejoiceshuscpa.com\/en\/home-office-tax-deduction\/#%e2%9d%99_%e5%b1%8b%e4%b8%bb_homeowner\" >\u2759 \u5c4b\u4e3b Homeowner<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e6%88%91%e7%9a%84home_office_expenses_%e5%8f%af%e4%bb%a5%e6%8a%b5%e7%a8%85%e5%97%8e%ef%bc%9f\"><\/span>\u6211\u7684Home Office Expenses \u53ef\u4ee5\u62b5\u7a05\u55ce\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_self-employed\"><\/span>1. Self-Employed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-5f692e16197fdf8a3f6023e6a55350ce\">Self-Employed\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u516c\u53f8\u8ca0\u8cac\u4eba (Business Owner)\uff0c\u5305\u62ecSole Proprietorship, Single Member LLC Member\u3002<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u81ea\u7531\u5de5\u4f5c\u8005 (Freelancer) \uff0c\u659c\u69d3\u5de5\u4f5c\u8005 (Gig Worker)\u7b49\uff0c\u6301\u67091099\u7684\u6536\u5165\u3002<\/mark><\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-91a5e08937b39917ddd9f2680c339328\">\u4f60\u6216\u8a31\u6703\u554f: \u6211\u5728\u5bb6\u9060\u7aef\u505a\u516c\u53f8\u7684\u5de5\u4f5c\uff0c\u7b26\u5408\u5c45\u5bb6\u8fa6\u516c\u8cbb\u7528\u62b5\u6263\u8cc7\u683c\u55ce\uff1f<\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-cc414ac97f71956eab43b627995d8afb\">\u5728\u5bb6\u9060\u7aef\u5de5\u4f5c\u7684\u4e0a\u73ed\u65cf ( Remote Employee )\uff0c\u5f88\u4e0d\u5e78\u5730\u4e0d\u7b26\u5408\u8cc7\u683c\u3002<\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-9e2c0f70a664514314e662837d0af899\">\u9664\u975e\u4f60\u8ddf\u6211\u4e00\u6a23\uff0c\u6211\u662f\u4e00\u500b\u9060\u7aef\u5de5\u4f5c\u8005\uff0c\u4f46\u6211\u5728\u4e0b\u73ed\u4e4b\u5f8c\uff0c\u7d93\u71df\u5c6c\u65bc\u6211\u81ea\u5df1\u7684\u659c\u69d3\u5de5\u4f5c\uff0c\u6211\u659c\u69d3\u5de5\u4f5c\u6240\u7522\u751f\u7684\u5c45\u5bb6\u8fa6\u516c\u8cbb\u7528\uff0c\u5c31\u6709\u4e00\u90e8\u5206\u53ef\u4ee5\u62ff\u4f86\u62b5\u7a05\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d1a9e15ffcce13935804eab70547338c\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_%e4%bd%a0%e7%9a%84%e5%ae%b6\"><\/span>2. \u4f60\u7684\u5bb6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d2f13c2528a9b4fb318bd2650b3bba5b\">\u4ee5\u4e0b\u5f62\u5f0f\u7684\u623f\u5b50\u90fd\u7b26\u5408Home Office\u7684\u62b5\u7a05\u8cc7\u683c<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c3e309756a85be3e31a2b54b72a99bdc\">\u623f\u5b50 (house), \u516c\u5bd3 (apartment), \u79fb\u52d5\u8eca\u623f (mobile house)\u7b49<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_%e5%b0%88%e7%94%a8%ef%bd%9c%e5%b8%b8%e8%a6%8f%e6%80%a7%e4%bd%bf%e7%94%a8_exclusive_and_regular_for_business\"><\/span>3. \u5c08\u7528\uff5c\u5e38\u898f\u6027\u4f7f\u7528 Exclusive and Regular for Business<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-dc0c35dd42117ad7868fc811f1b941ca\">\u4f60\u6703\u5728\u5bb6\u5beb\u6587\u7ae0\u55ce\uff1f<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-94b215b42c053d7cb26905fdef5a55f2\">\u4f60\u6703\u5728\u5bb6\u9304Podcast\u55ce\uff1f<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c4940709780e97ab46a13d40bc3aa60b\">\u4f60\u6703\u5728\u5bb6\u8ddf\u5ba2\u6236\u9032\u884c\u7dda\u4e0a\u6703\u8b70\u55ce\uff1f<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b3f0edaf81e4f8fa837ed42abe7d62e4\">\u4f60\u6703\u5728\u5bb6\u8655\u7406\u884c\u653f\u5de5\u4f5c\u4e0a\u7684\u96dc\u4e8b\u55ce\uff1f<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-73bb45099fb8f05c1f3f695a3beb82bb\">\u6311\u9078\u4e00\u5f35\u6700\u9069\u5408\u4f60\u7684\u684c\u5b50\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-2fb6f9833171adece9091b72e1f79e67\">\u53ea\u8981\u4f60\u6709\u4e00\u5f35\u5c08\u5c6c\u65bc\u5de5\u4f5c\u7528\u7684\u684c\u5b50\uff0c\u4e26\u4e14\u5e38\u5e38\u6703\u4f7f\u7528\u5b83\u4f86\u9032\u884c\u4ee5\u4e0a\u7684\u516c\u4e8b\uff0c\u5c31\u53ef\u4ee5\u7576\u4f5c\u5bb6\u7528\u8fa6\u516c\u5340\u57df\u4f86\u8a08\u7b97\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5ee3f66fcae9def78b0e80546184acaa\">\u5982\u679c\u9019\u5f35\u684c\u5b50\u5728\u623f\u9593\u88e1\uff0c\u53ef\u80fd\u5c31\u4e0d\u7b26\u5408Exclusive Use\u7684\u898f\u5b9a\uff0c\u9664\u975e\u9019\u9593\u623f\u9593\u4e0d\u662f\u4f60\u665a\u4e0a\u7761\u89ba\u7684\u5730\u65b9\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3d851782b2748b68b78d6182dd0b046b\">\u4ee5\u6211\u81ea\u5df1\u70ba\u4f8b\uff0c\u6211\u767d\u5929\u5728\u4e8b\u52d9\u6240\u6709\u6b63\u8077\u5de5\u4f5c\uff0c\u6bcf\u5929\u4e0b\u73ed\u5f8c\u56de\u5230\u5bb6\u6703\u82b1\u4e09\u500b\u5c0f\u6642 (\u5e38\u898f)\uff0c\u5728\u6b21\u81e5\u7684\u96fb\u8166\u684c\u4e0a (\u5c08\u7528)\uff0c\u505a\u6211\u7684\u659c\u69d3\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a60dd9ad3e2a82cfee50e4ece0580ed0\">\u50cf\u9019\u6a23\uff0c\u6211\u6709\u4e00\u5f35<strong>\u5c08\u7528\u7684\u5de5\u4f5c\u684c<\/strong>\u5728\u6b21\u81e5\uff08\u4e3b\u81e5\u624d\u662f\u6211\u7684\u7761\u89ba\u623f\u9593\uff09\uff0c\u52a0\u4e0a<strong>\u6bcf\u5929\u665a\u4e0a\u5e38\u898f\u6027\u7684\u4f7f\u7528<\/strong>\uff0c\u6211\u5c31\u7b26\u5408\u5bb6\u7528\u8fa6\u516c\u5ba4\u7684\u62b5\u7a05\u8cc7\u683c\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ed4787bb876af152d0c425b3d631d6f8\">\u5982\u679c\u5bb6\u88e1\u6709\u591a\u51fa\u4e00\u9593\u623f\u9593\uff0c\u771f\u7684\u5efa\u8b70\u53ef\u4ee5\u597d\u597d\u628a\u5b83\u6253\u9020\u6210\u4e00\u500b\u5c08\u5c6c\u7684\u5de5\u4f5c\u7a7a\u9593\uff0c\u8981\u5beb\u6587\u7ae0\uff0c\u95b1\u8b80\uff0c\u9304Podcast\uff0c\u901a\u901a\u90fd\u5728\u9019\u9593\u5c08\u5c6c\u7684\u7a7a\u9593\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-20a31254a12b94f0a1c4f7f20afe45a8\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e5%ae%b6%e7%94%a8%e8%be%a6%e5%85%ac%e5%ae%a4%e6%98%af%e5%a6%82%e4%bd%95%e9%81%8b%e4%bd%9c%e4%bb%a5%e5%8f%8a%e8%a8%88%e7%ae%97%e7%9a%84%ef%bc%9f\"><\/span>\u5bb6\u7528\u8fa6\u516c\u5ba4\u662f\u5982\u4f55\u904b\u4f5c\u4ee5\u53ca\u8a08\u7b97\u7684\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-dc3f13a21e3b84a5aa025b83a1cce75d\" style=\"color:#b05858\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#534322\" class=\"has-inline-color\">\u7b2c\u2460\u6b65\uff1a\u8a08\u7b97\u8fa6\u516c\u9762\u7a4d\u4f54\u6574\u500b\u5c4b\u5b50\u7e3d\u9762\u7a4d\u7684\u6bd4\u4f8b<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f113ecda8480dcdf0e6fddf7facf69c3\">\u9996\u5148\u8981\u5148\u7b97\u51fa\u8fa6\u516c\u9762\u7a4d\u4ee5\u53ca\u6574\u9593\u5c4b\u5b50\u7684\u7e3d\u9762\u7a4d\u5404\u662f\u591a\u5c11\uff0c\u9032\u800c\u7b97\u51fa\u6bd4\u4f8b\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-02faea0848dd163fcadc3777f36258a6\">\u4f8b\u5982: \u4f60\u5bb6\u88e1\u7684\u7e3d\u9762\u7a4d\u70ba600 square feet\uff0c\u7528\u65bc\u5bb6\u7528\u8fa6\u516c\u5ba4\u7684\u9762\u7a4d\u70ba60 Square Feet\uff0c\u4f54\u7e3d\u9762\u7a4d\u768410%\uff0c\u56e0\u6b64\uff0c\u5bb6\u88e1\u7684\u57fa\u672c\u82b1\u8cbb\u670910%\u53ef\u4ee5\u7b97\u5165\u62b5\u7a05\u8cbb\u7528\u3002<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-72e6d5b21301b5776b89e20d4adbe1bb\" style=\"color:#b05858\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#534322\" class=\"has-inline-color\">\u7b2c\u2461\u6b65\uff1a\u9078\u64c7\u8a08\u7b97\u65b9\u5f0f<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b596ef264cfc6b314e14b2515c09c69b\">\u8a08\u7b97\u5bb6\u7528\u8fa6\u516c\u5ba4\u8cbb\u7528\u6709\u5169\u7a2e\u65b9\u5f0f\uff1a<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%e7%b0%a1%e6%98%93%e8%a8%88%e7%ae%97%e6%b3%95_simple_method\"><\/span>1. \u7c21\u6613\u8a08\u7b97\u6cd5 Simple Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-83f42353277275dafa025f2eb287f6b0\">\u4ee5\u6bcf\u500bSquare Feet $5\u8a08\u7b97\uff0c\u6700\u9ad8\u53ef\u4ee5\u62b5$1500\u5143\uff0c\u4e0d\u9700\u8981\u4efb\u4f55\u6536\u64da\u8b49\u660e\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_%e5%af%a6%e9%9a%9b%e8%b2%bb%e7%94%a8%e8%a8%88%e7%ae%97_actual_method\"><\/span>2. \u5be6\u969b\u8cbb\u7528\u8a08\u7b97 Actual Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d1f9cc6f0f3af969b609dfe1c468f56e\">\u9867\u540d\u601d\u7fa9\uff0c\u5c31\u662f\u4f60\u6240\u6709\u7684\u5be6\u969b\u82b1\u8cbb\u3002<\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-5c016317af2bff7d68a507eb082206b6\">\u6240\u6709\u7684\u5be6\u969b\u82b1\u8cbb\u5728\u4e58\u4e0a\u5bb6\u7528\u8fa6\u516c\u5ba4\u6bd4\u4f8b\uff0c\u6c92\u6709\u6700\u9ad8\u8cbb\u7528\u9650\u5236\uff0c\u4f46\u8981\u662f\u5408\u7406\u7684\u82b1\u8cbb\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-242579382b07cf43d6bd81d26bb6bf66\">\u5be6\u969b\u8cbb\u7528\u8a08\u7b97\u6703\u6bd4\u8f03\u82b1\u6642\u9593\uff0c\u5e73\u6642\u4e5f\u9700\u8981\u628a\u6240\u6709\u6536\u64da\u7559\u5b58\u8d77\u4f86\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e5%93%aa%e4%ba%9bhome_office%e7%9a%84%e8%8a%b1%e8%b2%bb%e5%8f%af%e4%bb%a5%e6%8a%b5%e7%a8%85%ef%bc%9f\"><\/span>\u54ea\u4e9bHome Office\u7684\u82b1\u8cbb\u53ef\u4ee5\u62b5\u7a05\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-e3a4291c1035c9293ac062fe0b695fd1\">\u9019\u88e1\u6211\u5c31\u4ee5\u5169\u7a2e\u8eab\u4efd\u4f86\u63a2\u8a0e\uff1a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u79df\u5ba2 (Renter) \u8207\u5c4b\u4e3b (Homeowner)\u3002<\/mark><\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-link-color wp-elements-20ee51987f7328e4cde2207e85d4c4d1\">\u4e0d\u7ba1\u4f60\u662f\u5c4b\u4e3b\u6216\u662f\u79df\u5ba2\uff0c\u5bb6\u88e1\u7684\u57fa\u672c\u958b\u92b7\u90fd\u6709\u53ef\u80fd\u62ff\u4f86\u62b5\u7a05\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e2%9d%99_%e7%a7%9f%e5%ae%a2_renter\"><\/span>\u2759 \u79df\u5ba2 Renter<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-66578cdad866dd2b0bdb2b3e5c251853\">\u79df\u623f\u5b50\u5e38\u898b\u7684\u62b5\u6263\u8cbb\u7528\u6709\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u79df\u91d1 Rent<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u6c34\u96fb\u8cbb Utilities<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u6696\u6c23 Gas<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u7db2\u8def Internet<\/mark><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e2%9d%99_%e5%b1%8b%e4%b8%bb_homeowner\"><\/span>\u2759 \u5c4b\u4e3b Homeowner<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-607ba486a8c9e1f9c6098852be8112ce\">\u9664\u4e86\u57fa\u672c\u7684\u6c34\u96fb\u8cbb\uff0c\u6696\u6c23\uff0c\u7db2\u8def\u8cbb\u4e4b\u5916\uff0c\u5c4b\u4e3b\u9084\u6709\u4ee5\u4e0b\u8cbb\u7528\u53ef\u4ee5\u7d0d\u5165\u62b5\u7a05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f<\/mark> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">Mortgage Interest<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u623f\u5c4b\u7a05<\/mark> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">Property Tax<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-7-color\">\u7ba1\u7406\u8cbb Homeowner&#8217;s Association<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u4fdd\u96aa\u8cbb Home Insurance<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u7dad\u4fee\u8cbb Repair &amp; Maintenance<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u623f\u5c4b\u6298\u820a Depreciation<\/mark><\/li>\n<\/ul>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-8-color\">\u623f\u5c4b\u8cb8\u6b3e\u5229\u606f\u53ca\u5730\u7a05\u5269\u9918\u7684\u90e8\u5206\uff0c\u53ef\u4ee5\u5728\u5217\u8209\u6263\u9664\u984d\u4e2d\u7e7c\u7e8c\u62b5\u6263\u3002<\/mark><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u75ab\u60c5\u4e4b\u5f8c\uff0c\u5c45\u5bb6\u8fa6\u516c\u5df2\u6210\u70ba\u6d41\u884c\u8da8\u52e2\u4ee5\u53ca\u5e38\u614b\u3002 \u4e0a\u73ed\u65cf\u6709\u5225\u4ee5\u5f80\uff0c\u53ef\u4ee5\u7701\u53bb\u901a\u52e4\u6642\u9593\uff0c\u5728\u5bb6\u88e1\u7528\u9060\u8ddd\u5de5\u4f5c\u7684\u5f62\u5f0f\uff0c\u70ba\u96c7\u4e3b\u5de5 [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":31092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[1],"tags":[174,175],"class_list":["post-31089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-home-office","tag-tax-deduction"],"blocksy_meta":[],"modified_by":null,"_links":{"self":[{"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/posts\/31089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/comments?post=31089"}],"version-history":[{"count":1,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/posts\/31089\/revisions"}],"predecessor-version":[{"id":31091,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/posts\/31089\/revisions\/31091"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/media\/31092"}],"wp:attachment":[{"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/media?parent=31089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/categories?post=31089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rejoiceshuscpa.com\/en\/wp-json\/wp\/v2\/tags?post=31089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}