Under the general IRS home office rule, how must the space be used?

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  1. Regularly and exclusively for business
  2. At least once a month for business
  3. For business or family, as long as you own the home

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References

  1. IRS: Home office deduction www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction Checked 2026-10-11.

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