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Lets make sure I understand things correctly. I doubt I do, because I can pretty much tell that all necessary information is not included in your post.
- You and your brother/sister own a house together.
-The house is "NOT" rented out to a third party or anyone else for that matter. It just sits empty until one of you "occupies it" for something.
That's all the real facts I have here. So here's what else needs to be known.
- What is this home office for? A SCH C business your brother/sister owns? A SCH C business you own? A partnership or some other type of business both of you own together?
With more clarity, I can provide a more useful response.
If he does it at all tell him to look into the simplified method of claiming a home office. That does not accumulate depreciation.
The real problem is if he has more then one office location he needs to prove that he does substantial work for the business from each location. Just in a random search I found this article http://www.cegworldwide.com/resources/expert-team/069-ei-deepa-venkatraghvan-vaction-home-office-ded...
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