Can I claim 100% of income in my home office? I perform live, but all of the booking/admin/recording is done in my office. The live work is just an extension of it.

[prvtml]

I perform around town, but do recording, booking, advertising, etc.. in my home office/studio, which is used exclusively for that.  I technically make some of the money for live performances at venues, but all support office work is done at home.  Can I take 100% of the home office credit?

[DawnC0 · Accepted solution]

If you are self-employed, yes!   See this link for full details/requirements.  Instructions for claiming the deduction on Schedule C is at the bottom of that article.   Schedule C is for the self-employed, not employees that receive a W-2.

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Job-related expenses for employees that receive a W-2 are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017.  However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

Additionally, job-related expenses may be deductible in your state. Enter your expenses and we’ll figure out if you can deduct them.

Related Information:

• Where do I enter job-related employee expenses? (Form 2106)
• Can employees deduct commuting expenses like gas, mileage, fares, and tolls?
• Which federal tax deductions have been suspended by tax reform?

[Edited 03/19/20]