For the home office deduction, if your job has no fixed location of work, you can claim the home office deduction if the home office is the place where you do the administrative part of the job, such as recordkeeping, billing, scheduling, and calling clients.
The exclusivity rule means that you can’t use the home office space for anything else that is not directly related to that self-employment income. You can consider all your rideshare and delivery work as one job and put it on one schedule C since they are basically the same, even though there may be multiple payers. Then, you could use the home office deduction if you only used that spare bedroom for record keeping relating to your income generated working for various rideshare companies. However, using that space for anything not related to generating self-employment income would disqualify it using the exclusive rule. That means no personal email, no social media, and no researching other moneymaking schemes.
if your home office deduction claim is audited, you have the burden of proof of showing that you use that space only for the administrative work associated with generating your schedule C taxable income.
