I have already reported rental income on the investment section of my rentals. Do I have to report it again for the home office deduction?

[Curtis1]

How do I deduct a home office if I already reported the income under investments?

[MiriamF · Accepted solution]

Yes. You must report the amount of your income that comes from your home office.

The IRS says:

You must show that you use your home as your principal place of business. If you conduct business at a location outside of your home, but also use your home substantially and regularly to conduct business, you may qualify for a home office deduction.

If only 5% of your earned income comes from your home office, it would not support your contention that you use your home regularly and substantially to conduct business. Reporting the income derived from your home office is necessary to support your assertion that it fulfills the IRS requirements for a deduction.

For more information, see the following link: https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction