I think you are wrong. Any honest person knows that it is impractical to have an office in the home with no personal use in it. Thus, please get with it and explain how I can have some personal use and also deduct the home office. (E.C., Arlington, Va.)
You ask for that which does not exist. You want a fair and logical explanation of what is “exclusive use of a home office for business.” Tax law is not always fair or logical. The exclusive-use requirement bears this out.
The law states that you may deduct as a home office the part of your home “which is exclusively used on a regular basis” for a qualifying business use.
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