Example of how to calculate your employment-use amount (line 48) You are a salaried employee who worked from home using your dining room table. The dining room represents 12% of the total square footage of your house and is used for work for 40 hours out of a total 168 hours in the week. You paid $2,400 for electricity, heat, water, and Internet, and $12,000 for rent. You enter $2,400 on line 42, $12,000 on line 46, and $14,400 on line 47. To determine your employment-use amount, you must first calculate your employment-use percentage as follows: (40 hours ÷ 168 hours) × 12% = 2.9% Your employment-use amount is $14,400 from line 47: ($2,400 + $12,000) × 2.9% = $417.60 Enter $417.60 on line 48.
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