Percentage of income earned using home office

[jf]

I work from home but occasionally have field work and attend meetings at clients' offices. Do I need to reduce the percentage of my income earned using the home office by the amount of time spent elsewhere?

[VolvoGirl]

That doesn't affect your income.  But if you have a home office you  can take deductions on schedule A for it.

Enter employee Home Office under
Federal Taxes Tab
Deductions and Credits
Choose Jump to Full List -or  I'll choose what I work on
Then scroll way down to Employment Expenses
Job-Related Expenses - Click the Start or Update button

You need to answer YES to both questions about regular and exclusive use.

But it is a Misc Deduction and only the amount OVER 2% of your AGI is deductible so it might not be worth putting it in, unless it's a lot. And then the total of ALL your itemized deductions has to be more than the standard deduction to get any benefit.

[Critter · Accepted solution]

Do I need to reduce the percentage of my income earned using the home office by the amount of time spent elsewhere?

No ... the % of time earned elsewhere doesn't include a client's office ... it has to do with if YOU had another office out of which you worked.