Hello, I rent an apartment. It's a 1 bedroom. I have a designated desk space for a PT Telehealth job. I'm a 1099 worker. Can I deduct a portion of my rent and internet?

[nysteve82]

If Yes, how do I factor the deduction?

[Carl]

For a home office the space is a percentage of square footage that is for business use only. It can be rather difficult to support a "space", than it is a room. Two basic (very basic) criteria that must be met.

- The space is 100% business use only. So having such a space in a common area is difficult to prove 100% business use only. For example, if the space is in the kitchen or in the family/living room where the TV is, it's going to be difficult to prove it's used for business only. You may only use that space for 1 hour a week. But for that 1 hour, it's 100% business use and nothing else.

- The space must be use exclusively and regularly for conducting your business. While less than 100% of the business can be conducted in that office/space, the only use of that space must be "only" for business.

[NCperson]

@nysteve82 - and on the internet, the same rules as @Carl stated apply.  It must be 100% dedicated for business use - 24 x 7.  that is unlikely; if your personal phone is using that internet connection, then it is not 100% dedicated to business 24 x 7.  

[fanfare]

The percentage space occupied by a desk is so small it's hardly worth it.

You should be able to find other business expenses to deduct.

Note: IRS is not going to audit you for reasonable expenses.

@nysteve82