Garland uses the family room of his home for his business. The children share his computer for their homework and games. The family room also contains the TV and homework space for the children. The IRS is likely to disallow his deduction for this space because

Question

Quizplus · Accepted Answer

To be eligible for a home office deduction, the space used for the business must be exclusively and regularly used for that purpose. Using a shared space such as a family room does not meet this requirement, as the room is not clearly devoted to the activities of the business.

Garland Uses the Family Room of His Home for His