Your Home Office: Using partial, whole or multiple rooms
With the COVID-19 pandemic still going on, your job may have moved from your office to your home.
This could mean a lot of things, the laptop you use on your couch, or the entire guest room you have had to convert. And if you are really lucky you already had an office at home as didn’t have to rearrange any furniture to have a workable, well… work space. 
Here is some legal jargon about what this means to you:
Section 280A(c) states that you may claim a home office based on the portion of the dwelling that you use exclusively and regularly for business. Thus, the law dictates no specific number of rooms or particulars regarding the size of the office.
The Partial Room Usage
If you use only a portion of a room, say your living room, strictly for business purposes, make sure to group your business assets together.
Here is the breakdown for a partial room: Living Room: 15’ x 20’= 300 Feet Squared
If you use 20% of the room for business then, 300 x 20%= 60 s/f are now considered your home office and can be used as a tax deduction. 
The Single and Multiple Room Usage
Let’s say you already have a home office (lucky you!) or you have more than one room or area in your house used strictly for business purposes. The concept is the same as the math above, all the total square footage of space used and divide it by the total s/f of your dwelling.
Insights
This: Business propose defined- this is not just for the purpose of your own business, but if you are working from home for your job, this deduction applies to both (yay!).
The deductible portion of your home for an office includes the area used exclusively and regularly for business.
But Not This: “Exclusive use” means that you must use a specific portion of the home only for business purposes. You must make no other use of the space.
So, no throwing your laundry or extra house stuff in that space! Don’t worry we all do it!
Exceptions!
(because there are always exceptions)
One exception to the exclusive use rule is storage of inventory or product samples if the home is the sole fixed location of a trade or business selling products at retail or wholesale. (Long explanation short, you house is your ‘store’)
This: since your business is run solely our of your home, your personal items can coexist in the same space as your business inventory.
But not this: You have an office (not at home) but use parts of your home to store business related material. that storage area is not considered exclusive use and therefore not deductible.
For more information, this article and many more to help your business grow on our website cdprofessionalservices.com