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January 27, 2025
Question

Home Office attached to the home

  • January 27, 2025
  • 1 reply
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My home office/art studio is separate but attached to my home.  It's only use is for business.  Does it qualify as a separate structure?

1 reply

January 27, 2025

No, It is not a separate structure since it is attached to your house. The IRS refers to it as a "free standing structure" in this excerpt from Publication 537 Business use of your home:

 

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