My wife is a Registered Dietitian. For about seven months this year, she was an independent contractor for a charity. Part of her job was to prepare meals, select recipes, & test recipes- all of which took place at our one bedroom apartment. Since she used our kitchen for this, can we determine the square footage of our kitchen and deduct that portion of our rent as a business expense (kitchen is 13% of our entire apartment)? Also, she used our internet & cell phone- can these be deducted? I feel like it is kind of a unique scenario since her profession uses a kitchen compared to a business person who would utilize an office. Thanks in advance!
