What if an area is exclusively used "for" renters?
If 'you" use the space for anything non-rental related, then it's not exclusive to the renter.
An example would be if the house only had 1 bathroom. There's no way that bath is exclusive to the renter.
If the home has two baths, and one of those baths is only accessible from the renter's room, then that bath is also exclusive to the renter. Whereas if that 2nd bath was across the hallway from the renter's room, you can "make" it exclusive to the renter if you don't use it. But I don't know how you'd prove it. But lets get real. I also don't see an IRS audit agent walking into your house and asking you to prove it either. 🙂
Also be aware that a "home office' Is not allowed for SCH E rental property. There's absolutely no provision for a home office for SCH E rental property that I can find. (At least, not residential rental property, as I've never really looked that close at the laws for commercial rental property.)
