Page 16 THE SAUGUS ADVOCATE – FriDAy, DECEmbEr 19, 2025 SOUNDS | FROM PAGE 15 cluding an enduring bond with former player and dear friend John Nicolo of Saugus, MA.” Here are the funeral arrangements for the legendary coach: Visitation hours will be on Monday, December 22, from 5:00 to 8:00 p.m. at Greely Funeral Home located at 212 Washington St. in Gloucester. Burial will be held on Tuesday, December 23, at 11:00 a.m. in Locust Grove Cemetery in Gloucester. Family and close friends are invited to attend. The Lions Club Christmas Party The Saugus Lions Club Christmas Party was held on December 3 at Polcari’s Restaurant. The main event featured the Annual Toy for Tots Collection. Retired Fire Chief Bill O’Malley attended and was presented with a large assortment of gifts for distribution. Chief O’Malley thanked the Lions Members and guests for their generous gifts. Besides toys, as has been a custom the last few years, the Lions Club donated Christmas Trees. These trees, plus ornaments, were distributed to needy Saugus families by the Saugus Fire Department! The Saugus Lions Club Board wished everyone a most joyous Holiday Season. They celebrated another year of giving. Thousands of dollars for Scholarships, Community Outreach and, of course, Eye Research. Opening on the Finance Committee The Town Moderator is seeking applicants to fill a vacancy on the Town’s Finance Committee. The Finance Committee is responsible for reviewing the Town’s annual budget and any financial articles on the Town Warrant and advising Town Meeting on their feasibility. Interested parties should send a letter of interest citing their qualifications to the Town Moderator at precinct4steve@gmail.com About The Saugus Advocate We welcome press releases, news announcements, freelance articles and courtesy photos from the community. Our deadline is 6 p.m. on Tuesday. If you have a story idea, an article or photo to submit, please email me at mvoge@comcast.net or leave a message at 978-6837773. Or send your press release to me in the mail at PO Box 485, North Andover, MA 01845. Let us become your hometown newspaper. The Saugus Advocate is available in the Saugus Public Library, the Saugus Senior Center, Saugus Town Hall, local convenience stores and restaurants throughout town. HOME OFFICE DEDUCTION A s part of the preparation of their 2025 individuA HOLIDAY SANDWICH: Left to right: Louise Nazarro served up St. Margaret’s Famous Meatball Sub to Karen Rakinic at the St. Margaret’s Christmas Stroll held on Dec. 6. (Courtesy photo of Joanie Allbee) ~ School Bus Drivers Wanted ~ 7D Licensed School Bus Drivers Malden Trans is looking for reliable drivers for the new school year. We provide ongoing training and support for licensing requirements. Applicant preferably lives local (Malden, Everett, Revere). Part-time positions available and based on AM & PM school hours....15-30 hours per week. Good driver history from Registry a MUST! If interested, please call David @ 781-322-9401. CDL SCHOOL BUS DRIVER WANTED Compensation: $28/hour School bus transportation company seeking active CDL drivers who live LOCALLY (Malden, Everett, Chelsea and immediate surrounding communities). - Applicant MUST have BOTH S and P endorsements as well as Massachusetts school bus certificate. Good driver history from Registry a MUST! - Part-time hours, BUT GUARANTEED 20-35 HOURS PER WEEK depending on experience. Contact David @ 781-322-9401. al income tax returns and for future years as well, small business owners should consider taking advantage of the home office deduction. The home office deduction rules are available for self-employed individuals who use a portion of their home exclusively for business. This deduction is found in Internal Revenue Code Section 280A. A home office deduction can be taken if the small business owner sets up and uses a room in his or her house or apartment for performing such administrative tasks relating to the business. Under Internal Revenue Service rules, expenses related to a home office qualify as a tax deduction if you use the home office to conduct substantial administrative activities, and if you use it exclusively and regularly for business. If you do much of your administrative work in a home office, even though you have an office at your place of business, you are still entitled to take the deduction. To qualify, set up an area of your home, attic or basement, and use that space regularly and exclusively for business. You might pay bills, do paperwork, develop product or business plan strategies, reconcile bank statements, review financial statements, etc. You may also meet with customers or clients in an area in the house used exclusively for business. If you have a home office, you can also claim other areas you use in your basement or garage or shed to store work materials, even if that space is not used exclusively for business. You can also take a deduction for miles traveled to and from the home office to your principal place of business. Without a home office, those traveled miles would simply be non-deductible commuting expense. All relevant direct and indirect house expenses are fully deductible expenses to be taken on Form 8829, Expenses For Business Use of Your Home. If you use your house 20% for business, then 20% of all house costs, including mortgage interest, real estate taxes, homeowners insurance, utilities and depreciation are fully deductible. Furthermore, repairs to the home office space itself would be fully deductible. You also have the option of claiming the simplified option of the home office deduction which is 300 square feet of living space x $5/square foot, for a deduction equal to $1,500. The total of expenses as computed on Form 8829 are then carried over to Schedule C, Profit or Loss From Business, on line 30, Part II. Always remember to consider if an office in the home deduction applies to you. Maximizing the amount of dollars that you can keep in your small business’ coffers rather than in Uncle Sam’s coffers is probably a worthwhile goal. For further information see IRS Publication 587, Business Use of Your Home. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.
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