Regular Use is Required
The Use Test for the home office deduction has two parts: exclusive use and regular use. The either/or dilemma is often between occasional business use vs. continuous, regular use. The Safe Principle requires regular use.
To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Regular use means you use the space for business on a continuing basis; occasional or incidental use is not sufficient. This Safe Principle ensures you make a confident and defensible tax decision.
Download the S3 Home Office Deduction Qualifier now to confidently claim your deduction: https://www.safesimplesound.com/the-s3-home-office-deduction-qualifier/.
DISCLAIMER: This content is for educational purposes only and should not be considered personalized financial advice. Always consult with a qualified financial professional before making financial decisions.