Single Member LLC (Husband), Work from Home Deduction, Married Filing Jointly, Both Spouses Pay Rent

[taxquestions12345]

I own a Single Member LLC and have an exclusive work from home space, my wife and I file jointly, and we each pay half of the rent. We do not live in a community property state (NY). My question is, when calculating the work from home deduction do I use the full amount of rent that we pay, or is it based on the half that I pay?

Additionally, how would the work from home deduction be calculated if we were to file separately?

[Opus 17 · Accepted solution]

Use the total rent, that's the cost of the home.  The fact that you choose to keep your personal finances separate doesn't change the fact that you are married, together you rent the entire home, and your office is a portion of the entire home.

[taxquestions12345]

Thank you so much! If I may ask, would this apply to both married filing jointly and married filing separately?

[Opus 17]

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@taxquestions12345 wrote:

Thank you so much! If I may ask, would this apply to both married filing jointly and married filing separately?

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Yes, your rent is still for the whole house or apartment.

[taxquestions12345]

Thank you!