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home office expense for professional pianist in Schedule C

Forum|Forum|4 years ago
January 30, 2022
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I have a regular job and also a professional classical pianist (performing 10-12 concerts per year). I own a concert grand piano (7-foot giant musical instrument) and I rent a two-bedroom single family home (instead of an apartment) because the piano practices (2 - 3 hours per day) to prepare for the concert won't be acceptable to other tenants of the apartment building. Due to the size of the piano, it is located at the living room and I live alone with monthly rent of $3000.

My question is: Is it okay to claim portion of the home I rent as home office expense due to the fact that (1) If I don't do the performing gig, I can rent a much cheaper apartment (at $1500). (2) I need to practice 2 -3 hours every day exclusively to prepare for the concert? If I can claim it, should I use the footprint size of the piano as 100% business use or the 50% of the living room size (as I do stay at the living room when I am not practicing?

Thanks so much for your help.

Best answer by DavidD66

Perhaps. In your case the issue would be "exclusive use". What is "exclusive use"? In order to qualify for a home office deduction, you must use a portion of your home exclusively and regularly for your business. If you you use the part of your living room for anything other than "business" (i.e. practicing piano) then you would not qualify. For instance, if you host dinner parties and play the piano to entertain your guests, that is not business use and you would not qualify. But if the portion of the living room that the piano is in is only used for piano practice (and other business related matters) then you would qualify. You would use the square footage of the portion of the living room that is only used for your business. It would not be limited to the footprint of the piano. The fact that if you didn't play piano you could rent a cheaper apartment is irrelevant, as is the fact that the tenants of the apartment might not like it.

For more information on the home office deduction, see The Home Office Deduction

D

DavidD66Answer

Perhaps. In your case the issue would be "exclusive use". What is "exclusive use"? In order to qualify for a home office deduction, you must use a portion of your home exclusively and regularly for your business. If you you use the part of your living room for anything other than "business" (i.e. practicing piano) then you would not qualify. For instance, if you host dinner parties and play the piano to entertain your guests, that is not business use and you would not qualify. But if the portion of the living room that the piano is in is only used for piano practice (and other business related matters) then you would qualify. You would use the square footage of the portion of the living room that is only used for your business. It would not be limited to the footprint of the piano. The fact that if you didn't play piano you could rent a cheaper apartment is irrelevant, as is the fact that the tenants of the apartment might not like it.

For more information on the home office deduction, see The Home Office Deduction

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