Can you enter driveway repair and tree removal under home office expenses

[dmaiken16]

we had driveway repair and tree removal done this past year, can I enter  this under repairs and maintenance for my small home office?

[MichaelDC]

Yes, if you regularly meet clients in a home office can deduct part of the costs of landscaping the property. The deductible portion is based on the percentage of the home that is used for business, according to the Tax Court. The Court also allowed a deduction for part of the costs of lawn care and driveway repairs.