Have Tax Questions? Ask a Tax Expert for Answers ASAP
Unfortunately, no. To qualify for a business use deduction, the area must be used regularly and exclusively for business. The only exception to the exclusive use test is for storage of inventory or for a home daycare business.
In your case, if you can portion off a small piece of one room that is all for business such as a desk space, then the square footage of that area is your business use amount.
Thank you for your question,
As with most things with the IRS, audit risk depends on many factors:
Is it typical for your type of business to have a home office?
Are you writing off a substantial percentage of your home expenses (or is it minimal)?
Are you an employee or are you self-employed?
Self-employed taxpayers tend to be audited more often than employees.