Some things aren't well clarified on the home office deduction for "regularly and exclusively" here's my interpretation/understanding.
- If you regularly use the space for conducting any percentage or portion of your business, then it qualifies. The space must be 100% business use. Now you may only use that space 5 hours a week. But if that one hour is for business use *ONLY* and nothing else, then it's 100% business use. So the business use percentage of the space must be 100%. Anything less than that, and you don't qualify to claim the home office.
- The percentage of business you actually conduct in that home office may be, and can be less than 100%. For example, in my computer consulting business I conduct about 70% of my business on site at the client's location. The other 30% is spent in my home office doing internet research, getting pricing from vendors, billing clients, and other general business book keeping tasks.
So while the office is used for business only, 100% of the time it's occupied, I only conduct about 30% of my business in that office.
