Is there an exception for the requirement that you use the home office exclusively for a business for service businesses?

[dbucherer]

In order to use the home office deduction for self-employment income, the space must be used exclusively for the business. There is an exception for the storage of products, etc. Is there no exception any where if the business is used for services? I use a computer for freelance writing. The office I use it in is in my home, in a room where I do many things. However, I do not get to claim the exemption because I happen to use that computer (in the office) every now and again to pay a bill? Seems silly...

[Lisa995 · Accepted solution]

If you only use the desk and chair area "exclusively for business" (and the rest of the room for other purposes), you need to use the square footage that they take up.  If that desk is also used for your personal use, then its not exclusive and doesn't qualify for the Office in Home.

[TaxGuyBill]

I agree.