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April 4, 2021
Question

If I shared my home office with my spouse should I report as shared home office with another person?

  • April 4, 2021
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If I shared my home office with my spouse should I report as shared home office with another person?

1 reply

April 4, 2021

Yes, you should report that you had a shared office if you were not the only one using the Home Office.

 

Per the IRS: Shared use.

 

If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. You must allocate the shared space between you and the other person in a reasonable manner.

 

Example.

 

Kristen and Lindsey are roommates. Kristen uses 300 square feet of their home for a qualified business use. Lindsey uses 200 square feet of their home for a separate qualified business use. The qualified business uses share 100 square feet. In addition to the portion that they do not share, Kristen and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. If divided evenly, Kristen could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet.

 

Publication 587 (2020), Business Use of Your Home