To deduct expenses related to the business use of part of your home, you must meet specific requirements. Even then, your deduction may be limited. Use this section and Figure A, to decide if you can deduct expenses for the business use of your home.
To qualify to claim expenses for business use of your home, you must meet both the following tests.
Your use of the business part of your home must be:
Exclusive (however, see Exceptions to Exclusive Use),
Regular,
For your trade or business, and
The business part of your home must be one of the following:
Your principal place of business (defined later),
A place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, or
A separate structure (not attached to your home) you use in connection with your trade or business.
Additional tests for employee use.
If you are an employee and you use a part of your home for business, you may qualify for
a deduction for its business use. You must meet the tests discussed above plus:
Your business use must be for the convenience of your employer, and
You must not rent any part of your home to your employer and use the rented portion to perform services as an employee.
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Whether the business use of your home is for your employer's convenience depends on all the facts and circumstances. However, business use is not considered to be for your employer's convenience merely because it is appropriate and helpful. |
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.
