Can I add the square footage of a bathroom connected to my home office deduction?

[TomK · Accepted solution]

I don't believe your bathroom would pass... the requirement for the home office deduction... that you regularly use a part of your home exclusively for conducting business.

The home office is a heavily scrutinized deduction.  You may chose to include the bathroom's square-footage in your calculation, but be forewarned that the IRS may not allow it.

[Atxstudent]

It is pity that there is an inconsistency between 2 federal agencies. One of them has to fix the “Restroom” error.

e.g. OSHA’s sanitation standard “is intended to ensure that employers provide employees with sanitary and available toilet facilities, so that employees will not suffer the adverse health effects that can result if toilets are not available when employees need them.” These rules ensure that all workplace bathrooms remain safe, sanitary and easily accessible. 
Employees must have reasonable access to a bathroom facility. According to an April 6, 1998, OSHA memorandum, the standard mandates that “employers allow employees prompt access to bathroom facilities,” and that “restrictions on access must be reasonable, and may not cause extended delays.” Employers should also carefully consider restrictions for employees with certain medical conditions such as prostate and bladder control issues, and pregnancy, when dealing with bathroom breaks, as the Americans with Disabilities Act might require extended or more frequent breaks as a reasonable accommodation. Restrooms must be easily accessible to employees with physical disabilities….

Interesting if clients or employees denied a bathroom in a home office will file a law suite who will prevail?…

[SweetieJean]

Employees cannot claim a home office deduction. Do you have employees of your own who work in that home office?