Question

Which of the following taxpayers may qualify for a home-office deduction for business use of the taxpayer's home even though the use of the space is NOT exclusive to the business?

O Shirley, who uses part of her home in her beauty shop
O Bob, a self-employed chiropractor, who uses a room in his home to see patients
O Audrey, who operates a daycare facility
O Arthur, a statutory employee, who uses a room in his home to schedule ppointments with clients

Answer 1

Shirley, Bob, and Audrey may qualify for a home-office deduction for business use of the taxpayer's home.

Step-by-step explanation:

The taxpayers who may qualify for a home-office deduction for business use of the taxpayer's home, even though the use of the space is not exclusive to the business, are Shirley, Bob, and Audrey.

Shirley, who uses part of her home in her beauty shop, may qualify for the deduction because she is using her home for her business.

Bob, a self-employed chiropractor, who uses a room in his home to see patients, may qualify for the deduction since he is also using his home for business purposes.

Audrey, who operates a daycare facility in her home, may also qualify for the deduction as she is using her home for her daycare business.

Others, like Shirley, Bob, and Arthur, typically need to meet the exclusive use requirement to qualify for the deduction. This means that the part of the home claimed for business use must be used only for that business and not for any personal activities.