can I deduct the office portion of my moving costs as a business expense?
Quite frankly, I would pass the deduction by. First, it probably isn't significant due to allocating only a portion of the cost. Secondly, unless you can show a business reason for moving the business from location A to location B, I can't see the IRS allowing an allocation of moving costs for things that have no relationship to your home office (like living room furniture, yard equipment, a non-business auto, etc.) I'm not sure there is any way to come up with the allocation that you want.
