Can a husband and wife each take the home office deduction if they operate separate businesses in separate locations of a home?

Can a husband and wife each take the home office deduction if they operate separate businesses in separate locations of a home?

Mar 09, 2018
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If two separate businesses are being run from two separate 300-plus square foot offices in the same home by husband and wife, can they each claim the maximum business use of home deduction (simplified method, $1,500) on their married filing jointly return?

If both the husband and the wife each have an area in the home that is used exclusively and on a regular basis for the conduct of their own business, then each can claim the deduction. If, however, the office in home space is shared by either of them, then neither gets the deduction since the shared use means that the space fails the exclusive-use test by one of the businesses.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: William R. Lazor, CPA, is a partner/shareholder with Kronick Kalada Berdy & Company PC in Kingston, Pa.

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