Can I deduct remodel of a bathroom not in my home office, but there for the use of clients? supplies for this paid in 2017, but final bill not paid until jan 8, 2018.

[Coleen3 · Accepted solution]

If you have a home office there are two types of deductions. Direct expenses apply to the office itself. You could paint or carpet that space and not the entire house.

If it is in the house as a whole, it is indirect. If you paint the entire outside of your house, you just get the portion of the expense that applies to your office. While your clients may use the bathroom, it does not qualify for exclusive use.