Home office deduction Regular and Exclusive use?

Forum|Forum|3 years ago
February 2, 2023
1 reply
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I completely understand the Exclusive use aspect of the requirement for a home office deduction, but not the Regular use aspect. Can that be defined by used a certain number of days per week/year etc?

TurboTax Self Employed Online

MinhT1

Please read this TurboTax article which explains the different aspects of the home office deduction, including the definition of exclusive use and regular use.

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leviton11Author

Thank you for the reference to that article, BUT it does not define what 'Regular use" is. Can we get a specific number of hours a week it would need to be used to qualify as regular use? We need better guidance!

Also, I did find this on the IRS website, but it basically says Regular means Not Incidental. I need a definition of what Regular is, not of what it is not. That is like saying the definition of a cat is that it is not an elephant.

AmyC

Employee

Each business is different. What is regular for one business may not be for another. If you are out building all day and come home to your office for billing, it won't be much time in the office but regularly used when a customer needs to be billed. The IRS understands that situation versus the day trader who is home all day using the space for stock market trades. Based on your business, is the space used regularly for work? Also, it must be exclusive. Your kitchen table is not exclusive while a tray in the corner might be.

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