Home Office Self Employed

[Andrew C]

I was self-employed for half of last year. I worked as a medical professional seeing patients in a clinic. Can I take a home office business expenses on Schedule C for that half year if I used part of my home to make calls to patients and study procedures? 

[JotikaT2]

Yes, as long as the expenses are directly related to your self-employed business, you can take the home office deduction for that period of time.

Can I take the home office deduction?

Steps to enter your home office expenses

[Andrew C]

Thank you for replying, when I'm in Turbotax Home and Business edition, it says it needs to be one of the following (1) home office is your principal place of business, (2) meet with patients, clients, or customers as normal part of this business, or (3) home office is a separate structure. 1 and 3 are not true since I see patients at a clinic (not my home) and it's not a standalone structure.

I do not meet with patients at my home, but may call them and study procedures on my own time, does that count for 2 to claim the home office deduction?

[JotikaT2]

It depends.

The home office deduction is only available if you are conducting business as a normal part of your business there and if that portion of your home is used solely for business purposes.  

If you do not meet these requirements, you cannot claim the home office expenses.  Please see the link below for additional details.

What qualifies as Principal Place of Business for a home office deduction