The National Directory of Certified Public Accountants

Ask A CPA - Small Business Services

Can I Claim A Home Office Deduction On My Tax Return?

To claim a home office expense you must be able to prove that you use the home area exclusively and on a regular basis. Generally, exclusivity would mean a place of business where you met with clients, customers or patients in the normal course of business. Your home office qualifies on a regular basis if you spend most of your working time there and most of your business income is attributable to the activity there. Business Income may limit your home office deductions. The disallowed amounts may be carried over to future years. Use IRS Form 8829 to claim the home office deduction. Speak to your local CPA about your potential home office deductibility.

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