Home office allocation

[ILLMAS]

TP uses a room (10%), in 2012 they put in windows for the whole house, the cost was significant, since they use a room solely for the home office I am uncertain how to allocate it, to capitalize the windows and apply 10% or find out what was the cost of the window that went into that room?

thanks

[Guest Taxed]

Are you doing a 8829 or the worksheet to 2106? I would put the total cost under repairs and then let the form allocate the cost to business use.

[ILLMAS]

Form 8829, I am just concerned the TP will get 10% deduction out of 10k, vs 10% out of $300 for a single window.

[Guest Taxed]

Well if you are concerned about that, then use the cost of the single window repair in the office as a direct expense instead of indirect expense. So that is $300 vs. $1000!

[joanmcq]

When I put in new windows in the whole house, I put the ones for my offices at 100%. Sheesh, my main office has 7 windows and my client office has 4. But it is bright and now less breezy.