home office deduction and disability

[rachelleackerman]

My husband qualified for social security disability halfway through last year, but continues to operate his business. Can he claim the home office for the months he was unable to work (but during which the home office was still reserved as such?) Technically the answer to "how many months did he use this office at least 15 days" is 6 not 12, but I guess the question is what qualifies as "use" in such a circumstance?

[LoganathanB]

Yes, he can claim a home office deduction for 12 months for the business as long as the space was exclusively available and used for the business.

to qualify for the home office deduction, you must meet one of these criteria:

• Exclusive and regular use
• Principal place of business

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Home Office