You completely misunderstood my question.
I was not asking if the $12,000 is a business expense.
I understand how to pro-rate the cost of rent or mortgage.
My home home office is where I run my business. It is the primary place of business.
My home office is 300 square feet. It is a room dedicated to my business. It is 20% of my home.
Therefore, only 20% of the the $12,000 is a business expense.
What I was asking is whether I am paying my spouse RENT, or whether I am paying part of the MORTGAGE. As I am sure you are aware, there is a different way of calcuating home office expenses in a rented home vs a home that one owns.
