I own a sole proprietor LLC which I run out of a rented apartment in California. I am a nation-wide broker, conducting 100% of my business over the phone and/or internet. For the year 2020, I have spent 50 weeks in Colorado tending to a Covid related family matter. During that time, I have paid rent on an empty apartment in California. In years past, I have claimed 30% of my rent as a business deduction, based on the square footage of the apartment used to conduct business. For the year 2020, I have used 0% of the apartment as my “residence” as I have not been there. I have also used 0% of the apartment to conduct business however I am using the address of my apartment as a place where I registered my business. I paid the California LLC fee as well as state and local business tax for my business whose address is my apartment. I also receive business mail at this “apartment” address. Based on the fact that for the year 2020, I use 0% of the apartment as a residence but am rather using it 100% as the registered address for my business, can I claim 100% of my rent as a business expense?
