Can I deduct new flooring for my pet sitting business I do out of my home?

[MOMO6474]

I am a pet sitter.  I purchased new flooring last year to assist with my pet sitting service.  Can I deduct this cost?

[Leonard · Accepted solution]

The pet sitting area in your home must be used exclusively for business purposes.

If you do not meet this requirement you will not be able to deduct the flooring expense.

You can not deduct business expenses for any part of your home that you use both for personal and business purposes. 

The link below is to IRS Topic 509 Business Use of Home 

https://www.irs.gov/taxtopics/tc509