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]

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

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