Home Office Regular Use

June,

Thank you so much for your eLetter Ways Through the Maze.

Your book has been very helpful. What a blessing. I was reading the section in the book on home business deduction. Under rule #2, Used on a regular basis. What do they consider regular?

I'm asking cause last year I had to leave town on family emergency for a month. Additionally, I do consulting in IT. So, sometimes business is slow, other times busy. But even in slow times, we still have to do administrative tasks, including remote support of clients, maintenance, dealing with issues as they transpire.

Thanks for you perspective on this,
-Adam


Hello Adam,

Thanks for letting me know that my writing is helpful to you.

Sounds to me as if you have a home office. An emergency leave of absence from your home office does not disqualify your deduction; nor does any occasional voluntary leave of absence disqualify the deduction. And if once in a while you leave the office to work wireless by the pool in order to keep an eye on the kids, that doesn't disqualify the home office either.

On the other hand, occasional use does not qualify it as a home office. Here's an example from my book:
Allmost Sargent has a rented studio in town. He also has great light in a back room of his house. The room is always locked and seldom used. Once in a while he brings a potential buyer to his home to look at a painting and he uses the back room for the viewing. This is not regular use and so he cannot deduct the use of that room as a business expense.

Although you didn't ask, just let me mention: were Uncle Sydney to sleep on your home office sofa during his occasional pass through town that would disqualify the room as a home office deduction.

Best,
June