Hubby in the Office: Not Good

Hi June,

I have been self-employed as a writer and editor since 1991. About half of my income is from travel writing...I'm coauthor of guidebooks to Oregon, Montana, and Utah. In the past, I've always deducted my meals and entertainment when I'm traveling to research these books (which require regular updating) at the 50% level.

But since reading your book, it occurs to me that I could classify them as research and thus claim 100%. What do you think?

Also, about that home office...mine is a small portion of a room that I use all day long for work. Sometimes, after dinner my husband will space out in front of You Tube or check sports scores on the computer in my office space. Does this disqualify me for the home office deduction?

Thanks so much,
Judy
Portland, OR


Hello Judy,

Meals and entertainment while traveling for business are considered meals & entertainment expense and so are deductible at 50%.

If you take a client to a jazz club and discuss business before, during or after the show that's an entertainment expense. What I think you may be confused on is this: If a jazz musician goes to a jazz club to hear a certain saxophonist, that's research or education for the jazz musician, not an entertainment expense. In the same way that your going to a writers' workshop would be a research or study expense.

If your husband spaces out in the portion of the room that you use an an office, then absolutely no home office deduction allowed.

-- June