Business Use of the Home

  • Number of students: 94
  • Teacher: Debbie Manning
  • Level: Advanced
  • Duration:
  • Lesson Release: All at once

No certificate is given for this course

Free for members

Table of Contents




Whether you're self-employed or a partner, you may be able to deduct certain expenses for the part of your home that you use for business.

To deduct expenses for business use of the home, you must use part of your home as one of the following:

  1. Exclusively and regularly as your principal place of business for your trade or business;
  2. Exclusively and regularly as a place where you meet and deal with your patients, clients, or customers in the normal course of your trade or business;
  3. A separate structure that's not attached to your home used exclusively and regularly in connection with your trade or business;
  4. On a regular basis for storage of inventory or product samples used in your trade or business of selling products at retail or wholesale;
  5. For rental use; or
  6. As a daycare facility.
Quiz Status
Free for members