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ST CPA types: Would a home office be tax deductible for a physician with a regular office too.

My interpretation of the IRS article and my cpa says no.
My fiancee's cpa says yes. I don't believe him.

IRS code:

Your home office will qualify as your principal place of business if
you meet the following requirements.

You use it exclusively and regularly for administrative or management
activities of your trade or business.

You have no other fixed location where you conduct substantial
administrative or management activities of your trade or business.





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