Uber Qualifying Business Home Office

[MFB7]

I use my home office for my W-2 Job Hybrid work form home days each week. Can I use this same home office space as well for Uber Ride Share seeing as I keep my Uber records for filing taxes each year using TurboTax from within my home? An expert, please advise.

[Vanessa A]

No.  In order to claim a home office deduction, you must use it exclusively and regularly for business.  Since you are doing your W-2 job there, you would not meet the exclusive use. 

[MFB7]

Thank you @Vanessa A, but just to be clear, what if I list a different space in my home? Or I just can't claim a home office deduction for Uber at all at my address because my day job is hybrid and I work out of my home 2 days per week? Thanks in advance for clarifying.

[MFB7]

@Vanessa AI just found out from another expert that form 2106 is not being allowed on the Fed return and GA doesn't allow it either. So my home office expenses are not allowed for my hybrid job work from home space. Can I now use this space as a qualifying business home office? Please advise and thanks again.

[DawnC · Accepted solution]

The requirement to claim a space as a home office on Schedule C is that you use the space regularly and exclusively.   You may be able to claim the home office deduction if your office is (click the links for explanations):

• Used regularly and exclusively for your business, and
• Is your principal place of business (both conditions must apply)

You can't claim the space as an employee expense on Form 2106, but if you meet the qualifications above, you can claim a deduction on your Schedule C (self-employment income and expenses)   Where do I enter my Home Office expenses?

Can I take the Home Office Deduction?

What Self-Employment Expenses can I deduct?

[boliver3]

I think I disagree on that one.  While it's true that employee business expenses are miscellaneous deductions that no longer can be claimed on Schedule C, that doesn't change the nature of the work.  If someone uses a home office for their employers business and their personal business, and they otherwise meet the rules for both, they would split the home office deduction between the two businesses and take the SE share on Schedule C.

That likely still has the effect of negating the potential write off for UBER driving though since the time spent on that would be immaterial compared to the business use for their employer.