• David Manes

Quick chart: requirements for a home office deduction

Ask yourself these questions and work your way down:

  1. Is part of your home used in connection with a trade or business?

  2. Yes: move to next question

  3. No: no home office deduction

  4. Do you regularly use your home office for your business?

  5. Yes: move to next question

  6. No: no home office deduction

  7. Do you use your home office exclusively for business?

  8. Yes: move to next question

  9. No: Do you store inventory or run a day care center at home?

  10. Yes: You qualify for home office deduction

  11. No: no home office deduction

  12. Is your home your principal place of business?

  13. Yes: you qualify for home office deduction

  14. No: move to next question

  15. Do you perform administrative or management tasks at home and no other fixed location?

  16. Yes: you qualify for home office deduction

  17. No: move to next question

  18. Do you meet clients or customers at home?

  19. Yes: you qualify for home office deduction

  20. No: move to next question

  21. Do you use a separate structure exclusively for business?

  22. Yes: you qualify for home office deduction

  23. No: no home office deduction[1]


 

[1] Stephen Fishman, Home Business Tax Deductions: Keep What You Earn, 138 (Diana Fitzpatrick ed., Nolo 7th ed. 2011).


 

[1] Stephen Fishman, Home Business Tax Deductions: Keep What You Earn, 138 (Diana Fitzpatrick ed., Nolo 7th ed. 2011).

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