Question about the home office deduction

What percentage to I put for Scotts home office. He is a painting contractor. He conducts business for income 100% of the time there, but the actual work is done off site.

posted

If that home office is the only office he has, and is the location from which he conducts all of the management and administrative functions of his painting business (not the actual painting), then his business use is 100%.

For more information, please see IRS Pub. 587 Business Use of Your Home.