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can i write off part of my bathroom or garage space being used exclusively for business purposes/ storage

TL;DR

You can deduct part of your bathroom or garage space used exclusively and regularly for business purposes, but strict criteria must be met, including exclusive use and business necessity.

Detailed Answer

To qualify for a home office deduction for a bathroom or garage, the space must be used exclusively and regularly for business purposes. The IRS requires that the space be your principal place of business or where you meet clients or customers. For instance, if you use a garage for storing inventory or equipment necessary for your business, it could be deductible. However, a bathroom is less likely to qualify unless it is exclusively used for business purposes, such as a restroom for clients in a home-based salon. The deduction is calculated based on the percentage of your home used for business. If the garage or bathroom is used for personal purposes at any time, it does not qualify for the deduction.

Where to Put It on the Tax Form

Schedule C, Line 30 for sole proprietors. Form 8829 is used to calculate the deduction.

Real World Example

A freelance photographer uses a section of their garage exclusively to store photography equipment and props. They measure the garage and find it constitutes 10% of their home's total square footage. They can deduct 10% of their home's expenses, such as utilities and mortgage interest, as a business expense.

Calculation Required

A calculation is required for this deduction.

To calculate the deduction, measure the square footage of the space used for business and divide it by the total square footage of your home. Multiply this percentage by your total home expenses (e.g., utilities, mortgage interest) to determine the deductible amount.

Audit Risk & Documentation Tips

The audit risk is Moderate. Maintain clear records, such as a floor plan showing the business use area, photos, and logs of business activities conducted in the space. Keep utility bills, mortgage statements, and any other relevant expense documentation. Ensure the space is not used for personal purposes to avoid disqualification.

IRS Reference

IRS Publication 587, Business Use of Your Home

Relevant Industries

FreelancersConsultantsHome-based BusinessesContractors

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on February 27, 2026

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