Should i claim home office deduction for freelance work with 15% space?

[Emma57]

I’m trying to figure out if I can claim my home office deduction this year since I started freelancing full-time. My dedicated workspace is about 15% of my apartment’s square footage, but I’m not sure if my sporadic client meetings there meet the “regular and exclusive use” test for the deduction.

[Steven.C]

I actually claimed the home office deduction last year. My setup is about 15% of the apartment and I used it regularly for freelance work. I did have client meetings there a couple of times a month and it didn’t derail things as long as the space was kept for business during those times and I didn’t pile personal stuff in it. The key is exclusive use—if you start using part of that room for personal storage or a guest bed, it could break the rule.

[BrandonM]

I’m newer to this and the 'regular and exclusive use' rule feels fuzzy. I try to keep the area clearly for work most days and avoid personal use there, but I do sometimes wipe the desk clean for a quick personal task.

[Donald60]

One practical thing I did was track how often I actually used the space for business and estimate the share of expenses that matched. It was awkward around the meetings, because hosting clients there makes it feel more like a shared space even though it’s meant to be business only.

[Brandon.M]

Do you have a sense of whether those meetings count as business use or if you also use the space for personal stuff? That distinction would change how you view the deduction.