you may not qualify for the HO deduction. the area in the home must be used regularly and exclusively for business purposes. The area used for business must be used on a continuing basis. Occasional or incidental business use does not net the regular use test, even is used for no other purpose. A specific part of a taxpayer's home must be used for business purposes only. While there is no requirement that the business portion of a room be physically separated from the rest of the room by a wall, partition or other demarcation. But, any personal use of the space, no matter how small, means the exclusive use fails and therefore no HO deduction.
