I'm a musician with a home office I use for rehearsal, recording & gear storage. I toured the US & Europe for 4 mos in 2017. Can I only deduct 8 mos of office expense?

[jdmsm]

I am a full time working musician and the office space is 100% devoted to my profession. The majority of my income is1099misc.

[kerriP · Accepted solution]

As long as the office space was not being used for other purposes while you were gone.  I would assume you still had a lot of  work related gear stored in your office, that stayed there while you were gone.  Twelve months is reasonable.