From: Mike McNally <m5@vail.tivoli.com>
Date: Wed, 21 Aug 1996 06:32:15 +0800
To: "Timothy C. May" <tcmay@got.net>
Subject: Re: Taxes on Internet access prediction
In-Reply-To: <ae3f3913000210049dc3@[205.199.118.202]>
Message-ID: <3219FBBF.5D6A@vail.tivoli.com>
MIME-Version: 1.0
Content-Type: text/plain


Timothy C. May wrote:
> 
> Net access, if primarily used for work-related things, would not be.
> Just as company phone calls are not treated as a fringe benefit for 
> the employees making the phone calls. Or business trips. And so on.

Sure, but clearly that's not exclusively the case.  (Amazingly enough
to some might be the fact that my for-work e-mail volume far exceeds
my not-for-work volume.)  Hopefully I haven't brought too much shame
to my employer.

In any case, with the IRS it's often less a matter of common sense
than what they happen to decide is The Law.  Witness the changes in
laws about what constitutes a "home office".  Currently, if you're
(let's say) a freelance plumber who maintains a legitimate office 
in your home, where nothing at all but plumbing-related stuff is
kept and plumbing-related work is done (booking jobs over the phone),
but most of your actual workday is spent out under people's sinks 
and most of your money is made out there in the field, then the 
IRS will not allow you to treat that home office as an expense.

(At least, that's my recollection of an NPR story from a year or
two ago.)

______c_________________________________________________________________
Mike M Nally * Tiv^H^H^H IBM * Austin TX * For the time being,
       m5@tivoli.com * m101@io.com       *    
      <URL:http://www.io.com/~m101>      * three heads and eight arms.