A home office can be an entire room, a part of a room (such as an area filled by a desk, chair, and filing cabinet), and/or other space that meets at least one of the following conditions:
· The space is used exclusively and regularly for your business.
It must be either:
- Your principal place of business; or
- The place where you meet with clients, customers, or patients; or
- A separate structure not attached to your house or residence (such as a shed) you use in connection with your trade or business
If you had two businesses, then you would be able to claim both your room and detached shed.
