Can I include my backyard play area as part of the space portion of the Time-Space Percentage?

No. Count only the space in your home (including the basement) and separate structures such as a garage.

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Do I need workers’ compensation insurance if I only hire a substitute for one day during the year?

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Should I depreciate my home? My accountant says I shouldn’t because if I do I’ll have to pay taxes when I sell my home.