Can I count Airbnb rentals as part of home office deduction?

[Anonymous]

I am self-employed and work from a home office. Each year I take the home office deduction for the apartment I rent, but this year I had a very unusual situation and paid almost no rent all year. Instead, I ended up temporarily renting two different Airbnb apartments -- one for the months of September and October and one for the month of December. I should note that these were not vacation rentals, but regular apartments in which I worked from home as usual. Is it possible to deduct the money I paid the Airbnb hosts as part of my home office deduction this year?

[bwa · Accepted solution]

Is it possible to deduct the money I paid the Airbnb hosts as part of my home office deduction this year?

Theoretically it's possible, but you can only claim the portion of each location regularly and exclusively used for business.  (E.g., if you work on the kitchen/dining room table, it wouldn't be exclusive.)

[Anonymous]

Thanks for your response! I did make sure I used a separate room just for my business in the same way I do with my regular apartment, so I don't see why it would be a problem.

[bwa]

In that case, if you can support it, it wouldn't be a problem.  Putting it on a return may be a little complicated, though.