When can I deduct the use of home office

When can I deduct the use of home office?

Do you use a home office for your business?

To qualify as a home office, your office must be used regularly and exclusively as one of these:

  • Your principal place of business
  • A place to meet customers, clients, or patients in the course of business
  • A space to store inventory or product samples
  • A separate structure used in connection with your trade or business
  • A home used as a daycare; exclusive use is not required

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