DawnC
Expert Alumni

Investors & landlords

No, anything that is in the common area is considered personal.    If you are renting out one room, your rental percentage is the amount of space you rent (the room) divided by the total square footage of the home, so it is unlikely that you are renting 50% of the home.  Common areas are not included in your rental space percentage.    If you have the carpeting in the whole house cleaned, that would be an example of ''an expense that relates to both areas''.   For that expense, you could deduct the rental percentage of the total expense.   

 

If your renter has his or her own separate kitchen space that is not shared with you, you could include the area in the square footage calculation and you could deduct repairs for a frig in there.    But if you are renting out a room in your home with only one kitchen, the kitchen area is considered common area and therefore personal, even if you don't use the space yourself.     

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