How do I figure percentage of business use of home office?

[maiai-grs]

Can I use 100% business conducted at the home office if I do all management and administrative duties of my business out of my home office, but most income is generated by sales at a different location?

[KrisD]

If you only work out of your house, and you have no other office, it would be considered 100%.

If you have a home office, and you also set up a stand at a department store to generate sales, or go door-to-door, you home is still 100% of your business.

If you work out of your home, but you have a storefront to generate sales, you would need to prorate your time.