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.