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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 Reply
AliciaP1
Expert Alumni

Does My Home Office Fail Excusive Use Test

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

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