Yes, you may deduct mold mitigation remediation costs as a home office expense, but only if you use the Regular method to compute your home office expenses.
You would allocate the indirect total expenses of the home to the percentage of the home floor space used for business.
For example, if your home is 2,000 sq. ft., and your home office is 150 sq. ft., the percentage of whole house expenses that you may deduct is: 150/2,000 = 0.075 or 7.5%
Thus, if your mold mitigation remediation expense is $1,000, you may only deduct $75 of this cost as a home office expense.
For more information, please see the 2024 IRS Pub. 344 Tax Guide for Small Business (pg. 39)
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