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can I write off part of my kitchen space for my home office if used solely for business

TL;DR

Generally, you cannot write off part of your kitchen space as a home office deduction unless it is used exclusively and regularly for business purposes, which is uncommon for kitchen spaces.

Detailed Answer

The IRS allows deductions for home office spaces that are used exclusively and regularly for business purposes. A kitchen, typically used for personal activities, is unlikely to meet this requirement. To qualify, the space must not be used for any personal activities at any time. For example, if you are a food blogger or a chef who uses a separate area of the kitchen solely for business activities, you might qualify. However, the space must be clearly delineated and not used for personal cooking or dining. The deduction is calculated based on the percentage of the home used exclusively for business.

Where to Put It on the Tax Form

Schedule C, Line 30 for sole proprietors or Form 8829 for business use of home.

Real World Example

A food blogger who uses a 100 square foot section of their 1,000 square foot kitchen exclusively for filming and editing cooking videos could potentially deduct 10% of their home expenses related to that space.

Calculation Required

A calculation is required for this deduction.

Calculate the deduction by determining the percentage of your home used exclusively for business. For example, if your kitchen space used for business is 100 square feet and your entire home is 1,000 square feet, the business use percentage is 10%. Apply this percentage to your total home expenses to determine the deductible amount.

Audit Risk & Documentation Tips

The audit risk is moderate due to the strict requirements for exclusive use. Keep detailed records such as floor plans showing the business-use area, photos, and a log of business activities conducted in the space. Documentation of expenses like utility bills and mortgage interest should also be maintained.

IRS Reference

IRS Publication 587, 'Business Use of Your Home'.

Relevant Industries

FreelancersFood BloggersChefsCaterers

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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