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Tax Deductions for Telecommuters
Telecommuting employees are eligible for a number of deductions that can be applied to their income tax calculations. Those incurring home office costs related to new equipment purchases, such as computers, monitors, phones, and printers, may deduct the cost of this equipment in one of two ways. They may deduct the full cost of an item in the same year it was purchased or spread out the cost over seven years. So, for example, an item worth $70 may be fully deducted the first year or deducted by $10 each year for seven years. Employees who frequently use phones for business purposes also qualify for deductions, provided they can show documents as proof that their phones were used during office hours. Occupancy expenses, including rent, mortgage payments, and home insurance coverage, are partially tax-deductible, depending on the amount of home space used for work. For questions about this information, please contact the human resources manager for your branch of the company.
Question 153. Where would the information most likely appear?
Question 154. What is indicated in the information?
From: Mitchell Harcourt <[email protected]>
To: Sara Brunelli [email protected]>
Date: January 17 Subject:
Re: History tutoring
Dear Ms. Brunelli,
We recently received your e-mail regarding tutoring for your son, Jason, and would like to give you some more details about the services we offer. We currently have two history tutors available. Michael Scott has a bachelor's degree in history from Calgary City University and is available to tutor your son either at our office in downtown Edmonton or at your home. We also have a tutor named Francine Gatineau who graduated with a master's degree in ancient history from the University of Eastern Canada. However, Ms. Gatineau only works from our office.
In the meantime, I would like to ask for a couple of extra details that you did not mention originally. For how long are you expecting Jason to need tutoring, and what school grade is he currently in? These details will help us to prepare an appropriate program that meets Jason's intellectual needs. After we have this information, we can discuss payment methods.
I look forward to hearing from you, and please do not hesitate to contact me again if you have any questions.
Yours truly,
Mitchell Harcourt
Tuton Educational Services
Question 155. What is NOT a purpose of the e-mail?
Question 156. Where do Ms. Gatineau's tutoring sessions take place?