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Level 1
posted Feb 14, 2022 5:24:20 PM

Does My Home Office Fail Excusive Use Test

I worked as a W2 employee for all of 2021.  I worked from a room in my house. For December 2021 I started my own business, which I ran from the same room in my house.  Let's say I used the room 50% for my W2 work and 50% for my own business in December 2021.  Can I claim the home office deduction if I enter 50% for Percentage of Business Conducted at my house? Or can I not claim anything because I fail the Exclusive Use requirement (because I perform my W2 work in the same office)? 

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1 Replies
Expert Alumni
Feb 14, 2022 6:00:14 PM

No, you cannot claim the home office deduction for 2021 because under these circumstances you fail the exclusivity test.