What is the Exclusive use test for Home offices?

The exclusive use test is one of two IRS requirements for claiming the Home office deduction. It requires that the portion of your home used for business be used regularly and exclusively for that purpose - with no personal use permitted. The space does not need to be a separate room, but the claimed area must meet both the regular-use and exclusive-use standards. Failing the exclusive use test disqualifies the deduction entirely.

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