Can my unfinished basement be claimed as a Home Office? I have used it as my walk-in retail store for years but never claimed Home Office since it is unfinished.

[kw83028]

My house is 1760 sqft. My unfinished basement is 1800 sqft (including cold storage). I use 1300 sqft of the basement as my store. It is my full time job for many years. I allow walk-in traffic. It has its own walkway and entrance. I had heard in the past that unfinished can't be claimed since it's not "actual" square footage of the residence, but I recently read a comment that it could be claimed. It was just a comment, so I would like to know for sure either way. Thank you.

[Bsch4477 · Accepted solution]

Yes. Your unfinished basement can be used as a home office if it is used regularly and exclusively for your business. 

[kw83028]

Excellent, thank you very much for the reply