Figure A. Can You Deduct Business Use of the Home Expenses? (See Footnote). Footnote: Do not use this chart if you use your home for the storage of inventory or product samples, or to operate a day-care
facility. See
Exceptions to Exclusive Use, earlier, and Day-Care Facility, later.Summary: This flow chart is used to determine if business
use of your home is deductible.Start. This is the starting of the flowchart.Decision (1). Is part of your home used in connection with a trade or business?
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IF Yes Continue To Decision (2)
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IF No Continue To Process (a)
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Process (a). No deduction
Decision (2). Are you an employee?
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IF Yes Continue To Decision (3)
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IF No Continue To Decision (5)
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Decision (3). Do you work at home for the convenience of your employer?
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IF Yes Continue To Decision (4)
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IF No Continue To Process (a)
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Decision (4). Do you rent part of your home used for business to your employer?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (5)
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Decision (5). Is the use regular and exclusive?
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IF Yes Continue To Decision (6)
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IF No Continue To Process (a)
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Decision (6). Is it your principal place of business?
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IF Yes Continue To Process (b)
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IF No Continue To Decision (7)
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Process (b). Deduction allowed
Decision (7). Do you meet patients, clients, or customers in your home?
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IF Yes Continue To Process (b)
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IF No Continue To Decision (8)
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Decision (8). Is it a separate structure?
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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End. This is the ending of the flowchart.
