If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests.
You physically meet with patients, clients, or customers on your premises.
Their use of your home is substantial and integral to the conduct of your business.
Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement.
Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home.
The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business.
Example.
June Quill, a self-employed attorney, works 3 days a week in her city office. She works
2 days a week in her home office used only for business. She regularly meets clients there.
Her home office qualifies for a business deduction because she meets clients there in
the normal course of her business.
Exclusive Use
Regular Use
Trade or Business Use
Principal Place of Business
Place To Meet Patients, Clients, or Customers
Separate Structure
Information courtesy of the Internal Revenue Service.
