Since there is a Business Expenses page where I can claim utilities and office expenses, can I still use it since I can't use the Home Office page (due to the mixed use)?

[talespinner]

This room--only used by me--is the only place where I conduct business, and I must use my PC, desk, internet, phone, electricity and so forth to do my work.  However, if I also use my desk/PC for personal e-mail, research, music, etc., does that disqualify me from using this as my home office?

[MichaelDC · Accepted solution]

No. You can't claim utilities (gas & electric) because 1) the home office is "mixed use" and  2) there's no accurate was to discern personal vs. business use. The utility line in the Business Expense page is for "utility expenses only for your trade or business." A little more from the IRS regarding "Exclusive Use" below.

However, despite the lack of a qualified home office, there are may expenses that can still be deductible. These include but aren't limited to a second line phone, computer and office equipment, office furniture and supplies, business percentage of internet.

If you have additional questions or details regarding this, please feel free to post in the comments for further clarification.

Exclusive Use:

To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition.

You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes.

Example. You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Your family also uses the den for recreation. The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den.

https://www.irs.gov/pub/irs-pdf/p587.pdf

[talespinner]

Well, this room is the only place where I conduct business, and I have to have my PC, desk, internet, phone, electricity and so forth to do that work.  However, if I also use my desk/PC for personal e-mail, research, music, etc., does that disqualify me from using this as my home office?

[MichaelDC]

Please use the IRS reference as the guide to answer your question. Some may argue that personal e-mail and music are activities in a normal employer's office environment. Sorry if I can't decide this. Hope it helps.