Submitted By: Steve
Answered: September 17, 2013 8:30 am

I am self-employed and use one portion of my home as an office. My wife is also self-employed and uses a different part of the home as her office. Can we each claim a home office deduction?

Yes, assuming you each meet the eligibility tests for the home office deduction. Each of you would need to complete a separate Form 8829 and attach it to your separate Schedule Cs if you figure the deduction for 2013 using the actual expense method. Alternatively, if you each qualify for a home office deduction, both of you can use the new simplified method for your respective home offices, which is multiplying your square footage (up to 300 square feet) by $5.

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Tax Glossary

Passive activity loss rules

Rules that limit the deduction of losses from passive activities to income from other passive activities. Passive activities include investment rental operations or businesses in which you do not materially participate.

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