I started working as a consultant Jan 2022 for the company I l previously worked full-time for (from home) and have received a 1099-NEC. I work sporadically when they need me. This could be a few days/week for a few weeks, or no work at all for several weeks. I worked a total of 260 hours for 2022. I work exclusively from a home office that I don't use for anything else. My desk is setup permanently for work with computer and monitors I don't use for anything else. I'd like to take the home office deduction but am not sure how to answer the interview questions:
Can I deduct the whole room space, or just the area occupied by my desk/ chair?
How do I answer the question: many months did I use this office at least 15 days of the month? I usually only work 2 days/wk, so I don't meet this test, but the only days I used the office were for work. Not sure if this question is trying to determine if I'm also working elsewhere besides the office.
How do I answer the question: enter the percentage of time I spend conducting business in the office? Would this be 100%, since my work is always performed in that space and nowhere else?
