If you are asking in the context of using a home office for
a self-employed business, the question is asking what percentage of your business gross income is attributed to work
done in your home office.
There is a limitation related to home office expenses and
the income that was earned while using the home office. This question is gathering information to
apply that limitation.
It is determined from your own knowledge of your
business.
For example: If all
your work is done in your home office, enter 100 (for 100%). But if you figure that one-fourth of your
income is made outside of the home office and three-fourths of your income is
made from your home office, enter 75 (for 75%).
