# Home Office Accountable Plan -- Corporate Resolution Template

Use this template when a C-Corp shareholder-employee works from home. Replace all {{PLACEHOLDER}} values.

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## CORPORATE RESOLUTION -- Adoption of Accountable Plan
### {{COMPANY_NAME}} (EIN: {{EIN}})

**Date:** {{RESOLUTION_DATE}}

**WHEREAS,** {{COMPANY_NAME}} ("the Corporation") maintains its principal place of business at {{COMPANY_ADDRESS}}, and

**WHEREAS,** {{OFFICER_NAME}}, the sole officer and shareholder of the Corporation, regularly and exclusively uses a dedicated portion of the residence at the above address for the Corporation's business activities, including but not limited to software development, client communications, project management, and business administration, and

**WHEREAS,** the Corporation desires to adopt an accountable plan pursuant to Internal Revenue Code Section 62(c) and Treasury Regulation Section 1.62-2 to reimburse the officer for business use of the home office,

**NOW, THEREFORE, BE IT RESOLVED** that the Corporation hereby adopts the following Accountable Plan for Home Office Reimbursement:

### PLAN TERMS

**1. Eligibility:** Any officer or employee of the Corporation who uses a dedicated portion of their personal residence exclusively and regularly for the Corporation's business.

**2. Reimbursable Expenses:** The Corporation shall reimburse the eligible officer/employee for the business-use percentage of the following actual home expenses:
   - Mortgage interest or rent
   - Homeowners association (HOA) or condo fees
   - Utilities (electricity, internet, water)
   - Homeowner's insurance
   - Repairs and maintenance (pro rata)
   - Depreciation of the home (pro rata)

**3. Business-Use Percentage:** Calculated as the square footage of the dedicated office space divided by the total square footage of the residence. The officer must provide an annual calculation with measurements.

**4. Substantiation Requirements:** Per IRC Section 62(c), the officer must:
   - Submit expense reports with receipts within 60 days of incurring the expense
   - Document the exclusive and regular business use of the space
   - Return any reimbursement amounts exceeding substantiated expenses within 120 days

**5. Annual Cap:** Reimbursements shall not exceed the actual business-use percentage of documented home expenses for the calendar year.

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### HOME OFFICE CALCULATION

| Item | Detail |
|---|---|
| Dedicated office space | ___ sq ft |
| Total residence | ___ sq ft |
| Business-use percentage | ___% |

**Typical ranges:** 10-20% for a dedicated room in a 2-3 bedroom home. Example: 120 sq ft office in 900 sq ft apartment = 13.3%.

**Annual home expenses:**

| Expense | Annual Amount | Business % | Reimbursable |
|---|---:|---|---:|
| Mortgage/Rent | $_____ | ___% | $_____ |
| HOA/Condo fees | $_____ | ___% | $_____ |
| Electricity | $_____ | ___% | $_____ |
| Internet | $_____ | ___% | $_____ |
| **Total** | | | **$_____** |

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**APPROVED:**

_________________________
{{OFFICER_NAME}}, Sole Director
{{COMPANY_NAME}}

Date: _______________
