If you have passive income loss for rental properties are you authorized to take home office expense?

[acandelario]

Have rental properties and have a few questions?

1. How do you determine if your rental properties are a business?

2. Have passive loss, am I authorized to take the home office expense?

[RichardK]

1. How do you determine if your rental properties are a business?

Yes, you are allowed to deduct rental expenses against rental income.

2. Have passive loss, am I authorized to take the home office expense? 

No, you are not allowed to deduct home office if you have a loss.