topic regular home office deduction using half a room in Self employed

regular home office deduction using half a room

jfjffjfj — Tue, 24 Feb 2026 04:30:32 GMT

Hi,

I have half of a room used for an office. Repairs to this room include:

new carpet (hot water heater broke)
ceiling repair
new door

Are these still direct costs?

Re: regular home office deduction using half a room

MaryK4 — Tue, 18 Apr 2023 01:32:14 GMT

Yes, those are direct expenses- they apply to the actual workspace and are fully deductible. No other part of your home benefits from these expenditures.

Re: regular home office deduction using half a room

jfjffjfj — Tue, 18 Apr 2023 01:51:20 GMT

Do I deduct half of the cost because only half of the room is the office? - I just heard from my accountant who said to put it down as an indirect cost because the repair was for the entire room and the office is only half the room

Re: regular home office deduction using half a room

MaryK4 — Tue, 18 Apr 2023 03:15:17 GMT

Yes that is probably more proper- enter as indirect costs.