Since the office is also your principal place of business, then the exclusivity exception may be met due to using the space for storage. However, these additional requirements must also be met when you use part of your home to store inventory or product samples. All of the following must be true:
- you keep the inventory or product samples for use in your trade or business
- your business is the wholesale or retail selling of products
- your home is the only fixed location of your business
- you use the storage space on a regular basis, and the space is an identifiable one and suitable for storage
If all of the requirements are not met, then the exception to the exclusivity test does not apply.
@27bayberry
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