Article Date:
June 2011

Word Count:



Can Home Office Tax Deductions Include Garage Space?

Do you claim a tax deduction for a home office?


Should you include or exclude your garage space in your calculations of business-use percentage?


Home office tax deductions require a look at the garage and other usable space as possible positive or negative factors in the home office calculation.


Since you need to read this article to find the answers, you can tell that there is more to the garage space questions than meets the eye.


This article also touches on the unfinished basement and attic. Do you have to count such spaces when figuring your business-use-of-home percentage?


Usable-Space Concept


Ronald Culp earned an office deduction for 78 percent of his home. That’s a nice percentage, but what’s really interesting is how the court looked at Mr. Culp’s home in deciding that 78 percent business use.1


Mr. Culp ran a legal documents printing business from his home, where he exclusively used the garage, finished basement, 1.5 of the rooms on the first floor, and the attic.


The IRS said that Mr. Culp could not include either the garage or the attic in his calculations ... Log in to view full article.

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