AnnetteB6
Employee Tax Expert

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The expenses would not have to be allocated among the multiple businesses, but you must be certain that you are not claiming the entire office space on your return if it is being shared by others.  Even if they are not claiming the space on their own returns, if it is shared space, then your business would not be using it exclusively.  Exclusive use is a requirement that must be met in order to claim a home office deduction.

 

For example, suppose you have a 100 square foot space for the home office that is shared.  You cannot claim all 100 square feet as your exclusive and regular use home office because it is not exclusive only to your business.  You must divide the space further to specify exactly what part can be considered exclusive to your business and not shared with others.

 

@TheWisdom 

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