TomK
Expert Alumni

Deductions & credits

No, you can not deduct a portion of the space; it does not meet the IRS "exclusive use" test.

To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business.The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition. You do not meet the requirements of the exclusive use test if you use the area in question both for business and
for personal purposes.

Example.
You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Your family also uses the den for recreation. The den is not used exclusively in your trade or business, so you can not claim a deduction for the business use of the den

For more information - Pub. 587 - Business Use of Your Home: https://www.irs.gov/pub/irs-pdf/p587.pdf

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