Home office deduction

[Just Kidding]

community: 

I work a W-2 as my primary gig AND have a 1099 side hustle. I use a dedicated room as my studio for the 1099.  Am I able to use a home office deduction if it’s NOT for my primary employment?

Thanks for any direction/feedback

[Anonymous_]

See https://turbotax.intuit.com/tax-tips/small-business-taxes/the-home-office-deduction/L1RZyYxzv

[rjs]

Yes. If the room is used regularly and exclusively for your "side hustle" you can claim the home office as a business expense when you report the business income. It doesn't matter that it's not your primary job.

[Just Kidding]

Does the home office exemption apply if I am a (side hustle) sole proprietor? I have been told I need to be an LLC and unincorporated in order to take advantage of this tax exemption.

[Mike9241]

if I am a (side hustle) sole proprietor

I have been told I need to be an LLC and unincorporated in order to take advantage of this tax exemption. 

LLC - not required

unincorporated - yes 

 the home office deduction

• Be self-employed (sole proprietor) or a partner who works from home.
• Meet the eligibility requirements described below.
• Have self-employment income.
• Have a designated work area that is used exclusively for work.
• Use the space regularly.
• Not have access to another office space.
• Have a work area that is required for your self-employment work.

Employees are not eligible to take the deduction