Hi @PaperClip1 - thanks for chatting and for this interesting question!
When you say that your son "set up" a home office - we need to dig deeper to see exactly what you mean. Did he set up a home office for you, for you to use in your business? Or did he create a home office for his own business?
The reason that matters is that the home office deduction is available to the business owner who is actually using the home office to operate their business. So if it's your business, you can take the deduction on your tax return against your business income. If it's his business, he would take the deduction on his own tax return against his business income. (If he's taking the deduction, he would need to know a couple of things: first, since he doesn't own the house, he can't take any depreciation. Second, he would only deduct expenses that he paid - he can't count the mortgage or utilites that you paid towards his deduction).
I hope this information is helpful!
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