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Mark D
Mark D, Enrolled Agent
Category: Tax
Satisfied Customers: 1304
Experience:  MBA, EA, Specializing in Business and Individual Tax Returns and Issues
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Home office deduction question Husband conducts a business

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Home office deduction question: Husband conducts a business from home. He meets all the tests (exclusive use, principal place of business, etc.). Wife occasionally works as a substitute teacher, but is primarily a homemaker. Her teaching income is less than $1,000. She has no location in the house that is "exclusively" devoted to her teaching. She does not advertise. It is just known that she is available, so the school calls from time to time. If she needs to grade a test or 2, she does it in the livingroom or the den. QUESTION: Does the fact that she has no exclusive location destroy the HUSBAND'S home office deduction under the rule that says if you operate 2 businesses from home BOTH must meet the home office test.
Submitted: 7 years ago.
Category: Tax
Expert:  Mark D replied 7 years ago.

Before I answer your question, can you tell me if the wife is an employee or independent contractor? Also, if she is an employee, is it a condition of her employment to maintain a home office?


Mark D
Customer: replied 7 years ago.


Sorry for the delay. Went out to dinner.

Wife is an independent contractor. Her income is reported on 1099-MISC (Box 7).

Could the deduction be saved by the fact that the 2 businesses are operated by different people, even though they file a joint return?

Expert:  Mark D replied 7 years ago.
Thank you for the information. The wife would not qualify since there is no exclusive use. However, the husband's home office would not be affected by that. The instructions you listed above that stated both must meet certain tests is only referring to the ability to claim two home offices (two Forms 8829). As long as the husband's home office meets the rules, he can claim the deduction against his Schedule C. Please let me know if you have further questions.


Mark D
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