I think that's a valid argument that your CPA made. If you are truly independent, then the organization would not be paying these types expenses on your behalf if you are working as their contractors.

I was looking at it from only a tax perspective. And as I mentioned above, you should end up pretty much in the same place tax-wise whether the organization pays your expenses and then pays you, or pays you first, and you use that money to pay those expenses. That holds true for S-Corps and for sole proprietors.

Zip Code: cpa@mdtaxes.com

RE: Home office deduction

I have read that surgeons are unable to claim the office deduction even if they fulfill the requirements because their income is earned primarily in the hospital/surgery center/etc...

Can you clarify this?

Thank you.

Zip Code: 00000

Back in 1999, the Home Office rules changes, and you no longer need to perform the "income producing activity" within the home office to qualify. If you use a portion of your home exclusively and regularly in connection with your profession, and you perform administrative or managerial functions out of your home office, you should qualify.

I wonder what you read that contradicts my understanding of the home office rules.

Zip Code: cpa@mdtaxes.com

See here :

http://www.taxlogic.com/t6bin/page/+/news/office.html