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[[Do you have to exclusivly use a home office for business to take any deduction, or can you say you
used it for 50% buisness and take a 50% deduction.]]

In order to claim the office in home deduction, the area used for business must be used "regularly" and "exclusively"...

1. As the principal place of business, or
2. As a place to meet or deal with clients in the normal course of the business, or
3. In connection with the business if it is a separate structure not attached to your personal residence.

So, if you don't have exclusive use, the deduction will not be allowed...on a percentage basis or not.

[[ In addition, what specifies if a home office is a
home office? As in, do you have to spend a certain amount of money, or bring in a certain amount
of money? And if you have a full time job, will you qualify? Thank you.]]

If you are an employee, not only do you have to meet the tests above, but the office must be for the convenience of the employer. Even more restrictive.

For additional information on the office in home deduction, see IRS Publication 587.

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