ABSTRACT
The time he spent in his home office was fairly miniscule relative to the time he spent at hospitals. The IRS initially used that fact to deny the deduction because of the nature of his work as a medical professional. It involved going to the hospitals to take care of his patients, so the home office was deemed nonessential for the medical care he provided. Although now that there has been a stronger public policy push to send people back to offices as millions of new home-based businesses sprang up during the pandemic, it could be up for re-evaluation. To expand upon these factors, let’s look at the different ways indie developers tend to get things done and where we fall on the spectrum. So many of us work from home, but home also isn’t the only place where we work. Especially now that COVID completely reshaped the way people look at workplaces, and the portability of many careers.
