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An individual's primary place of work or residence. This is used when determining tax for travel or transportation expenses. Many travel deductions require tha···

The IRS criteria used to establish whether or not you are within commuting distance from home. If you work away from home for longer than a normal workday and···

An individual who holds a large mortgage with little or no equity in the home. The term "home debtor" is often used to describe those who will likely never be···

An obsolete tax law that provided homeowners over the age of 55 with a one-time capital gains exclusion. Individuals who met the necessary requirements could e···

A term used by the Internal Revenue Service (IRS) to define the home a taxpayer has lived in most of the time during a given taxation year, or the only home a···

An office located inside the taxpayer's home that serves as the taxpayer's principal place of business. In order for home office-related expenses such as utili···

A loan given by a bank, mortgage company or other financial institution for the purchase of a primary or investment residence. In a home mortgage, the owner of···