When accounting for work-from-home expenses, there aren't really any differences between a house to an apartment. For both apartments and houses, you can only claim the number of expenses that relate to the portion of your house where you conduct work. This can be determined by using the square footage of either your house or apartment. For more information about Home Office Deductions for Self-Employed and Employed Taxpayers, here is a great article by TurboTax.
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