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Enter the result on Form 8829 line 8. Specific Instructions Part I Lines 1 and 2 To determine the area on lines 1 and 2 you can use square feet or any other reasonable method if it accurately figures your business percentage on line 7. Instructions for Form 8829 Department of the Treasury Internal Revenue Service Expenses for Business Use of Your Home Section references are to the Internal Revenue Code unless otherwise noted. General Instructions...

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