{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Home Office-Owners","Home Office-Renters","Filing Status","2019 Federal Tax Brackets"],"not_rendered":{"defined_names":2},"read":"whole","date_system":"1900"}

{"sheet":"Home Office-Owners","index":0,"n_rows":19,"n_cols":30,"rows_kept":19,"merged":[[4,3,4,15],[4,17,4,29]]}
["Square Footage of your Home"]
["Square Footage of your Home Office"]
["Percentage (Home Office/Home)",null,null,{"$f":"D2/D1","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":3},"Actual Expenses",{"$nulls":13},"Home Office Expense-Rent Expense"]
["Ref.","Expense",null,"January","February","March","April","May","June","July","August","September","October","November","December","Total",null,{"$f":"D6","v":"January"},{"$f":"E6","v":"February"},"March","April","May","June","July","August","September","October","November","December","Total"]
[1,"Real Estate Taxes*",{"$nulls":13},{"$f":"SUM(D7:O7)","v":0},null,{"$f":"D7*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"E7*$D$3","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"SUM(R7:AC7)","v":{"$error":"#DIV/0!"}}]
[2,"Mortgage Interest*",{"$nulls":13},{"$f":"SUM(D8:O8)","v":0},null,{"$f":"D8*$D$3","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"SUM(R8:AC8)","v":{"$error":"#DIV/0!"}}]
[3,"Home Owners Insurance",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[4,"Gas & Electric",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[5,"Water",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[6,"Garbage/Recycles",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[7,"Repairs/Maintenance - Indirect (ratio)",{"$nulls":13},0,null,{"$f":"D13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"E13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"F13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"G13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"H13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"I13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"J13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"K13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"L13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"M13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"N13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"O13*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R13:AC13)","v":{"$error":"#DIV/0!"}}]
[8,"Repairs/Maintenance - Direct (100%)",{"$nulls":13},0,null,{"$f":"D14","v":0},{"$f":"E14","v":0},0,0,0,0,0,0,0,0,0,0,0]
["Total Home Office/Rent Expenses",null,null,{"$f":"SUM(D7:D14)","v":0},{"$f":"SUM(E7:E14)","v":0},{"$f":"SUM(F7:F14)","v":0},{"$f":"SUM(G7:G14)","v":0},{"$f":"SUM(H7:H14)","v":0},{"$f":"SUM(I7:I14)","v":0},{"$f":"SUM(J7:J14)","v":0},{"$f":"SUM(K7:K14)","v":0},{"$f":"SUM(L7:L14)","v":0},{"$f":"SUM(M7:M14)","v":0},{"$f":"SUM(N7:N14)","v":0},{"$f":"SUM(O7:O14)","v":0},{"$f":"SUM(P7:P14)","v":0},null,{"$f":"SUM(R7:R14)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["IRS Method (@ $5/square foot)",{"$nulls":28},{"$f":"D2*5","v":0}]
[]
["* You must reduce your Itemized Deductions, dollar-for-dollar, for any Home Office/Rental Expenses taken in both places (e.g., Real Estate Taxes, Mortgage Interest)."]

{"sheet":"Home Office-Renters","index":1,"n_rows":16,"n_cols":30,"rows_kept":16,"merged":[[4,3,4,15],[4,17,4,29]]}
["Square Footage of your Home"]
["Square Footage of your Home Office"]
["Percentage (Home Office/Home)",null,null,{"$f":"D2/D1","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":3},"Actual Expenses",{"$nulls":13},"Home Office Expense-Rent Expense"]
["Ref.","Expense",null,"January","February","March","April","May","June","July","August","September","October","November","December","Total",null,{"$f":"D6","v":"January"},{"$f":"E6","v":"February"},"March","April","May","June","July","August","September","October","November","December","Total"]
[1,"Rent",{"$nulls":13},{"$f":"SUM(D7:O7)","v":0},null,{"$f":"D7*$D$3","v":{"$error":"#DIV/0!"}},{"$f":"E7*$D$3","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"SUM(R7:AC7)","v":{"$error":"#DIV/0!"}}]
[2,"Renters Insurance",{"$nulls":13},{"$f":"SUM(D8:O8)","v":0},null,{"$f":"D8*$D$3","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"SUM(R8:AC8)","v":{"$error":"#DIV/0!"}}]
[3,"Gas & Electric",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[4,"Water",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[5,"Garbage/Recycles",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[6,"Repairs/Maintenance - Indirect (ratio)",{"$nulls":13},0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[7,"Repairs/Maintenance - Direct (100%)",{"$nulls":13},0,null,{"$f":"D13","v":0},{"$f":"E13","v":0},0,0,0,0,0,0,0,0,0,0,0]
["Total Home Office/Rent Expenses",null,null,{"$f":"SUM(D7:D13)","v":0},{"$f":"SUM(E7:E13)","v":0},{"$f":"SUM(F7:F13)","v":0},{"$f":"SUM(G7:G13)","v":0},{"$f":"SUM(H7:H13)","v":0},{"$f":"SUM(I7:I13)","v":0},{"$f":"SUM(J7:J13)","v":0},{"$f":"SUM(K7:K13)","v":0},{"$f":"SUM(L7:L13)","v":0},{"$f":"SUM(M7:M13)","v":0},{"$f":"SUM(N7:N13)","v":0},{"$f":"SUM(O7:O13)","v":0},{"$f":"SUM(P7:P13)","v":0},null,{"$f":"SUM(R7:R13)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["IRS Method (@ $5/square foot)",{"$nulls":28},{"$f":"D2*5","v":0}]

{"sheet":"Filing Status","index":2,"n_rows":5,"n_cols":2,"rows_kept":5,"hidden":true}
["Filing Status","Standard Deduction"]
["Single",{"v":12200,"d":"$12,200"}]
["Married Filing Seperately",{"v":12200,"d":"$12,200"}]
["Married Filing Jointly",{"v":24400,"d":"$24,400"}]
["Head of Household",{"v":18350,"d":"$18,350"}]

{"sheet":"2019 Federal Tax Brackets","index":3,"n_rows":29,"n_cols":4,"rows_kept":29,"hidden":true}
["Filing Status","Tax Rate","Beginning","Ending"]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.1,"d":"10%"},0,{"v":9700,"d":"$9,700"}]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.12,"d":"12%"},{"v":9701,"d":"$9,701"},{"v":39475,"d":"$39,475"}]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.22,"d":"22%"},{"v":39476,"d":"$39,476"},{"v":84200,"d":"$84,200"}]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.24,"d":"24%"},{"v":84201,"d":"$84,201"},{"v":160725,"d":"$160,725"}]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.32,"d":"32%"},{"v":160726,"d":"$160,726"},{"v":204100,"d":"$204,100"}]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.35,"d":"35%"},{"v":204101,"d":"$204,101"},{"v":510300,"d":"$510,300"}]
[{"$f":"'Filing Status'!$A$2","v":"Single"},{"v":0.37,"d":"37%"},{"v":510301,"d":"$510,301"},{"v":9999999,"d":"$9,999,999"}]
["Married Filing Seperately",{"v":0.1,"d":"10%"},0,{"v":9700,"d":"$9,700"}]
["Married Filing Seperately",{"v":0.12,"d":"12%"},{"v":9701,"d":"$9,701"},{"v":39475,"d":"$39,475"}]
["Married Filing Seperately",{"v":0.22,"d":"22%"},{"v":39476,"d":"$39,476"},{"v":84200,"d":"$84,200"}]
["Married Filing Seperately",{"v":0.24,"d":"24%"},{"v":84201,"d":"$84,201"},{"v":160725,"d":"$160,725"}]
["Married Filing Seperately",{"v":0.32,"d":"32%"},{"v":160726,"d":"$160,726"},{"v":204100,"d":"$204,100"}]
["Married Filing Seperately",{"v":0.35,"d":"35%"},{"v":204101,"d":"$204,101"},{"v":510300,"d":"$510,300"}]
["Married Filing Seperately",{"v":0.37,"d":"37%"},{"v":510301,"d":"$510,301"},{"v":9999999,"d":"$9,999,999"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.1,"d":"10%"},0,{"v":19400,"d":"$19,400"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.12,"d":"12%"},{"v":19401,"d":"$19,401"},{"v":78950,"d":"$78,950"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.22,"d":"22%"},{"v":78951,"d":"$78,951"},{"v":168400,"d":"$168,400"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.24,"d":"24%"},{"v":168401,"d":"$168,401"},{"v":321450,"d":"$321,450"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.32,"d":"32%"},{"v":321451,"d":"$321,451"},{"v":408200,"d":"$408,200"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.35,"d":"35%"},{"v":408201,"d":"$408,201"},{"v":612350,"d":"$612,350"}]
[{"$f":"'Filing Status'!$A$4","v":"Married Filing Jointly"},{"v":0.37,"d":"37%"},{"v":612351,"d":"$612,351"},{"v":9999999,"d":"$9,999,999"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.1,"d":"10%"},0,{"v":13850,"d":"$13,850"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.12,"d":"12%"},{"v":13851,"d":"$13,851"},{"v":52850,"d":"$52,850"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.22,"d":"22%"},{"v":52851,"d":"$52,851"},{"v":84200,"d":"$84,200"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.24,"d":"24%"},{"v":84201,"d":"$84,201"},{"v":160700,"d":"$160,700"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.32,"d":"32%"},{"v":160701,"d":"$160,701"},{"v":204100,"d":"$204,100"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.35,"d":"35%"},{"v":204101,"d":"$204,101"},{"v":510300,"d":"$510,300"}]
[{"$f":"'Filing Status'!$A$5","v":"Head of Household"},{"v":0.37,"d":"37%"},{"v":510301,"d":"$510,301"},{"v":9999999,"d":"$9,999,999"}]