Home Office Principle use

TylerAL · ‎April 16, 2020

My wife has a home office in which she conducts approximately 40% of her business. In previous years TuboTax used this percentage to adjust the calculation for her home office expense. This year the instructions are indicating that because it is not her PRINCIPLE place of business that we cannot claim a home office expense. Is this correct??

MinhT1 · ‎April 16, 2020

Generally speaking, to qualify for the home office deduction,

Exclusive and regular use: You must use a portion of your home exclusively and regularly for your business.
Principal place of business: Your home office must be either the principal location of that business, or a place where you regularly meet with customers or clients.
Exceptions: There are some exceptions to these rules, such as for daycare and storage facilities.

Please read this TurboTax article for more information.

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