@leviton11 wrote:
If you teach classes 3 days a week and use the space exclusively for preparing for each of those classes as well as for filling out administrative work and professional development than I assume would that qualify as regular use? Also, none of the places I teach provide me with a place to do these tasks.
You may want to refer to the IRS instructions if the Turbotax FAQ is not enough.
https://www.irs.gov/forms-pubs/about-publication-587
Regular use means you don't have any other office that you also use. If you don't have a regular place of business, your home office can be where you do your administrative work. I believe the IRS uses the example of a doctor who attends at several different hospitals. If they use their home to make appointments, review medical records and so on, and if it is their only office, it qualifies. If the hospital gives them an office and they do some of their medical work at the hospital, then the home office does not qualify, even if they use it several days a week and meets the exclusive use rule. There are a number of examples in publication 587.
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Your home office will qualify as your principal place of business if you meet the following requirements.
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You use it exclusively and regularly for administrative or management activities of your trade or business.
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You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.
