Who can deduct expenses for business use of a home?
Generally, you can deduct business expenses that apply to a part of your home only if that part is exclusively used as one of the following on a regular basis:
- Your principal place of business for any of your trades or businesses
- A place of business used by your patients, clients, or customers to meet or deal with you in the normal course of your trade or business
- In connection with your trade or business if it is a separate structure that is not attached to your home
