Hal_Al
Level 15

Investors & landlords

No, it cannot be deducted on schedule C.

At best you can depreciate it as a home improvement on form 8829, Home Office Deduction.  So, using an example of your home office being 10% of you total home square footage:

$15,000 / 27.5 years = $545.   $545 x 10% = $55 deduction.