Time-Space Percentage

Topics:

Exclusive Use of Rooms and the Time Space Percentage

IRS Rev Proc 2003-22 – Standard Meal Allowance 

IRS Revenue Ruling 92-3 - Time Space Percentage 

New IRS Audit Techniques Guide on Family Child Care Clarifies the Time-Space Percentage 

Phyllis Rosales - Provider Saves Thousands of Dollars in IRS Audit 

Phyllis Rosales Tax Court Settlement Notes 

Phyllis Rosales v. IRS Commissioner Court Decision 

Shared Expenses 

The Space Percentage 

The Time Percent: What Hours May Be Counted? 

The Time Percentage 

The Time-Space Percentage 

Time-Space Percentage-Robert Neilson Court Decision 

Time-Space Percentage-Uphus and Walker Court Decision