Can a pianist deduct a home office?

[hntrust]

A pianist has a separate room in his home where his piano is located and where he practices for performances as an independent contractor. He also has several part time jobs employed as an instructor at local colleges where he receives a W-2. Can he take a deduction for a home office?

[DDollar · Accepted solution]

Yes, if the room is used 100% for his self-employment business of being a pianist, he can deduct it as a home "office".

[hntrust]

TurboTax asks the percentage of time that is spent conducting business at the home office. In this case probably 80% of the time is practicing in the home office while 20% is spent at different venues actually preforming. So I just enter 80% ?

[DDollar]

That's what I would put.