Work-space-in-the-home expenses

You can deduct expenses you paid for the use of a work space in your home, as long as it meets one of the following conditions:

• The work space is where you mainly (more than 50% of the time) do your work.
• You use the work space only for the purpose of earning employment income (you also have to use it on a regular and continuous basis for meeting clients, customers, or other people in the course of your employment duties).

The size of your office, relative to the size and number of rooms in your house, is used to determine how much you can claim as a business expense. Cleaning supplies, light bulbs, condo fees, utilities, even a percentage of your rent, are all legitimate claims. To learn how to calculate these expenses, see Form T777, Statement of Employment Expenses.

Date modified:

2016-02-04