No. The following reasons exclude it.
- You must regularly use part of your home exclusively for conducting business. You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. If you use it the months you had no business income, it is disqualified.
- Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. If you had a partial month of business that exceeds 15 days, then you can include that month.
