To deduct an office in the home, you must pass the regular-use test.

What is regular use for the home-office deduction?

In its audit manual, the IRS states:1

Regular use means that you use the exclusive business area on a continuing basis. The occasional or incidental business use of an area in your home does not meet the regular use test even if that part of your home is used for no other purpose.

The IRS, in its proposed regulations, states that it makes ... Log in to view full article.