SESKStuff Everyone Should Know
SESK: Stuff Everyone Should Know · sesk.info/biz-home-office-exclusive-use

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

Regularly and exclusively for business.

Start playing free

  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

Why: The general rule requires regular and exclusive business use. The space also must meet a business-place test, such as being your principal place of business. Separate rules cover daycare and inventory storage.

Huh, didn't know that: A separate structure used regularly and exclusively for business can qualify even if it is not the principal place of business.

The dad joke
My home office has an open-door policy. The cat insists on it.
Like this card?
Play the game

References

Answer: Regularly and exclusively for business. The general rule requires regular and exclusive business use. The space also must meet a business-place test, such as being your principal place of business. Separate rules cover daycare and inventory storage.

  1. IRS: Home office deduction www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction
    two basic requirements for your home to qualify as a deduction: Regular and exclusive use. Principal place of your business.
    Checked 2026-10-11.

Think this answer is wrong? Tap "Challenge this answer" on the card in the game and tell us why.

Test yourself in the game

Starting and Running a BusinessThe IRS simplified home office method allows how much per square foot, up to 300 square feet?Starting and Running a BusinessCan a self-employed person deduct part of their self-employment tax?Starting and Running a BusinessIs driving between home and your main place of work a deductible business expense?

That's stuff everyone should know.