<p>If the office space is 1/10 of the total floor space, then all you’re allowed to deduct is 1/10 of the total heating bill.</p>
<p>What you’re allowed for tax purposes may not be the same for a CSS school. while I understand that calculation, we don’t know what a CSS school might do. They may default to what you’ve described or they may adopt Thumper’s position.</p>
<p>Does anyone know what some/all CSS schools do with the FICA contributions for the self-employed? I remember someone complaining about that. Someone whose child was going to Conn College (I think).</p>