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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. To qualify to claim expenses for business use of your home, you must meet both of the following tests.

  • Your use of the business part of your home must be Exclusive, Regular, for your trade or business, and
  • The business part of your home must be one of the following:
    • Your principal place of business,
    • 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.

Note. The IRS now allows a standard home office deduction. Go to the IRS Simplified Option for Home Office Deduction webpage for more information.

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