if a tax return form 1065 or 1120-S is filed for the practice, post back, because that complicates matters.
the criteria for deducting home office are
If you are self-employed and have a home office, you might qualify to claim a home office deduction. This means you can deduct expenses for the business use of your home. To do so, both of these must apply:
You use the business part of your home exclusively and regularly for trade or business purposes. These uses of your home don’t qualify:
Voluntary
Occasional
Incidental
The business part of your home must be one of these:
Your main place of business
Place where you meet or deal with patients, clients, or customers in the normal course of your trade or business
Separate structure — not attached to the home — that you use in connection with your trade or business
if the other setting is a place you reside such as a second residence you would have to meet the tests for both. if other than a residence, you can claim the expenses related to it along with your HO.
