Can I take a home office deduction if I only work part-time?

[mdcbk]

I started working as a consultant Jan 2022 for the company I l previously worked full-time for (from home) and have received a 1099-NEC. I work sporadically when they need me.  This could be a few days/week for a few weeks, or no work at all for several weeks.  I worked a total of 260 hours for 2022. I work exclusively from a home office that I don't use for anything else. My desk is setup permanently for work with computer and monitors I don't use for anything else. I'd like to take the home office deduction but am not sure how to answer the interview questions:

Can I deduct the whole room space, or just the area occupied by my desk/ chair? 

How do I answer the question: many months did I use this office at least 15 days of the month? I usually only work 2 days/wk, so I don't meet this test, but the only days I used the office were for work. Not sure if this question is trying to determine if I'm also working elsewhere besides the office.

How do I answer the question: enter the percentage of time I spend conducting business in the office? Would this be 100%, since my work is always performed in that space and nowhere else?

[Cynthiad66]

Yes, you should be able to take a Home Office deduction.  Since you received a form 1099NEC you are considered Self Employed.  Self employment almost always guarantees an allowable Home Office Deduction.

"How do I answer the question: enter the percentage of time I spend conducting business in the office?" You would answer 100%, since your work is always performed in that space and nowhere else.

If the office was available for use 100% of the time during the year then you answer is 12 months or whenever you started using it for business.

Can you use the whole space or just the desk area?  It depends on whether you are using the room for other things.  If this space is reserved specifically as the home office then use the room/area space as a deduction.

Since you pass the exclusive- and regular-use tests, you can qualify for home business write-offs.

Generally speaking, to qualify for the home office deduction, you must meet one of these criteria:  You meet both of these.

• Exclusive and regular use: You must use a portion of your house, apartment, condominium, mobile home, boat or similar structure for your business on a regular basis. This also includes structures on your property, such as an unattached studio, barn, greenhouse or garage. It doesn't include any part of a taxpayer's property used exclusively as a hotel, motel, inn, or similar business.
• Principal place of business: Your home office must be either the principal location of your business or a place where you regularly meet with customers or clients. Some exceptions to this rule include day care and storage facilities.

Home Office Deduction