I use half of my living room as my teaching studio. No walls to separate the spaces. Can I claim as a home office?

[jeremiahsallen]

I only use the studio half of my living room for teaching.

[Cynthiad66]

You can't take the home office deduction unless you use part of your apartment or home exclusively for your business. In other words, you must use your home office only for your business. (However, this requirement doesn't apply if you store inventory at home or run a home day care center).

This home office needs to be only used for your business — as in, it can’t be a guest room with a desk in it — and you must be able to prove that you need an office for your work. The burden of proof for taking this deduction is on the taxpayer, so if you’re audited, you will have to back up your claim to the IRS.

The tax break, for home office, is generally only for those who are self-employed, gig workers or independent contractors, not those who are employed by a company that gives them a W-2 come tax season.

@jeremiahsallen 

[MinhT1]

Yes if you're self-employed and the home office satisfies both the following conditions:

• Used regularly and exclusively for your business, and
• Is your principal place of business.

Please read this TurboTax Help topic for more information.