Legal Term
freelancer tax deduction home office contract exclusive use clause
Legal Definition
A provision in a freelancer's service agreement that obligates the home office to be used solely for the client's projects, directly tying contract compliance to IRS requirements for deducting home office expenses.
In Plain English
This clause locks your home office to one client only. If you use it for other work or personal stuff, you could lose your tax deduction and breach the contract.
Example in a Contract
Contractor agrees that the Home Office identified in Schedule A shall be used exclusively for the performance of Services under this Agreement. Contractor shall not engage in any other business or personal activities within the Home Office during the Term, and shall certify such exclusive use annually.
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