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yelloworangeandb
New Member

To be deductible must home office space be exclusive for work?

I do not have the space at home to create an area exclusively for a home office. I use the same area for work and personal matters. Can I deduct a portion of this space as a home office?

1 Best answer

Accepted Solutions
TomK
New Member

To be deductible must home office space be exclusive for work?

No, you can not deduct a portion of the space; it does not meet the IRS "exclusive use" test.

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 can not claim a deduction for the business use of the den

For more information - Pub. 587 - Business Use of Your Home: https://www.irs.gov/pub/irs-pdf/p587.pdf

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1 Reply
TomK
New Member

To be deductible must home office space be exclusive for work?

No, you can not deduct a portion of the space; it does not meet the IRS "exclusive use" test.

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 can not claim a deduction for the business use of the den

For more information - Pub. 587 - Business Use of Your Home: https://www.irs.gov/pub/irs-pdf/p587.pdf

View solution in original post

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