Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

I use part of my living room as an office. Can I take a deduction for business use of my home?

In general, if you use a part of your home for both personal and business purposes, no expenses for business use of that part are deductible. Exceptions apply for qualified day-care providers and for the storage of inventory or product samples used in the business.