Home office deduction using simplified method & expensing of non-permanent office modification?
Yes, you may deduct the cost of building the "noise cancellation system" :) sorry couldn't resist. But seriously, yes you can deduct it ONCE (unless you have more cost maintaining it) and its on line 19 (Repairs and maintenance) of IRS Form 8829.
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### Instruction:
Home office deduction using simplified method & expensing of non-permanent office modification?

### Response:
Yes, you may deduct the cost of building the "noise cancellation system" :) sorry couldn't resist. But seriously, yes you can deduct it ONCE (unless you have more cost maintaining it) and its on line 19 (Repairs and maintenance) of IRS Form 8829.