Figure A. Can You Deduct Business Use of the Home Expenses? (See Footnote)

Footnote: Do not use this chart if you use your home for the storage of inventory or product samples, or to operate a daycare facility. See Exceptions to Exclusive Use, earlier, and Day-Care Facility, later.
Summary: This flow chart is used to determine if business use of your home is deductible.


This is the start of the flowchart.

Decision (1)

Is part of your home used in connection with a trade or business?

Process (a)

No deduction

Decision (2)

Are you an employee?

Decision (3)

Do you work at home for the convenience of your employer?

Decision (4)

Do you rent part of your home used for business to your employer?

Decision (5)

Is the use regular and exclusive?

Decision (6)

Is it your principal place of business?

Process (b)

Deduction allowed

Decision (7)

Do you meet patients, clients, or customers in your home?

Decision (8)

Is it a separate structure?


This is the end of the flowchart.

Close Window