FAQ: A taxpayer and his or her spouse both require only a laptop to conduct their trade of employment. They share an office at home. The room is 100% an office and is used for nothing else. Does this fail the requirement of exclusive use? Should the house have two separate rooms that are used separately by each spouse for their work?

If the home office is clearly divided between the two spouses’ respective spaces, and each space meets the requirements for a home office deduction, then each spouse could qualify for a deduction. Evidence such as photographs of the room showing the clear division should be taken often.
If there is no clear division of the room between the spouses, and for example, they share a desk, then the exclusivity requirement will not be met and no deduction may be claimed.
See Examples 4 and 5 in IN 28 for more detail.

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