I earn income as a professional pool player, can I deduct my pool table room and table I use for training as expenses?

[stuckart]

I purchased a brand new pool table in 2016 for training purposes.  Can I deduct the cost of this table, maintenance, etc?

[IsabellaG · Accepted solution]

Yes, you may be able to claim depreciation on your pool table and maintenance expenses for this asset. The room with your pool table in would only qualify as a home "office"   if it is exclusively used for business, and if it is the principal place of your business. See the following link for more information.

https://turbotax.intuit.com/tax-tools/tax-tips/Small-Business-Taxes/The-Home-Office-Deduction/INF120...

[stuckart]

Thank you, that makes sense.  I will not claim it as a home office then.