How do I use the simplified method for home business expenses if I have more than one qualified business use of the same home?
If you have more than one qualified business use of the same home and you choose to use the simplified method for one business use, you must use the simplified method for all other business uses in that home.
You are limited to the maximum of 300 square feet for the total use of that home, and must divide the square footage among the qualified business uses of that home. You may divide the square footage between business uses in any reasonable manner, as long as you don't give more square footage to a particular business use than is actually used for that business.
Taxpayers sharing a home (with roommates or spouses, for instance) may each use the simplified method, but only for different portions of the home.
You are limited to the maximum of 300 square feet for the total use of that home, and must divide the square footage among the qualified business uses of that home. You may divide the square footage between business uses in any reasonable manner, as long as you don't give more square footage to a particular business use than is actually used for that business.
Taxpayers sharing a home (with roommates or spouses, for instance) may each use the simplified method, but only for different portions of the home.
