[quote name='xtreme_Zr2']Kovorkian is 100% correct on the above and cites the IRS, no one needs a CPA for reading comprehension.
Also, just as a general caveat, the home office deduction is one of the top 5 audit flags for 1040s, so make sure you go through the IRS's tests before claiming it.
Spooge, do you resell primarily on Ebay? i'm getting tired of the 13% off the top.[/QUOTE]
I'm hiring a CPA this year just because I don't have the time to deal with the details, between selling, kids and home repairs/maintenance.
I'm not even bothering with deducting for home office, since I use it for more than business. I do have a laptop solely dedicated to printing and shipping orders, though.
I sell primarily on Amazon, with the occasional eBay sale on things that are restricted or otherwise unlistable on AZ. Fees suck, but at least Amazon only gets you once, unlike the eBay/PayPal tag team.