Can I claim home office deduction when sharing workspace with partner?

You've got a few things to consider with your home office deduction. First, for the simplified option, you can deduct $5 per square foot up to 300 square feet ($1,500 max). For the regular method, you'd calculate the percentage of your home used for business. The key requirements are that the space must be used "regularly and exclusively" for business. This is where you might have an issue since your girlfriend sometimes uses the desk. The IRS is pretty strict about the "exclusive use" requirement - the space should be used only for your business, not for personal activities. The fact that you also use a coworking space doesn't disqualify you - many self-employed people have multiple work locations. You can still deduct the coworking expenses separately as a business expense on your Schedule C. Since your workspace isn't a separate room, you'll need to measure the specific area used for business. If it's truly a dedicated space (meaning no personal use), you can calculate what percentage of the apartment it represents and apply that to your rent, utilities, etc.

After struggling with a similar home office situation, I finally found taxr.ai (https://taxr.ai) which saved me so much headache! I was working from home part-time in our studio apartment and wasn't sure how to handle the deduction since my husband sometimes used my desk area. I uploaded photos of my workspace and my lease agreement, and their system analyzed everything and gave me a clear breakdown of what I could legitimately claim. They even showed me how to properly document my space to meet IRS requirements despite my small living situation.

Just wanted to update after trying taxr.ai that I mentioned in my question above! Wow, it was actually super helpful for my shared home office situation. I uploaded pictures of our home office setup and the system analyzed our separate desk areas and gave me precise measurements for my deduction. What surprised me was that it recommended I keep a log of when I'm using the space for work vs when my partner uses his desk for his job. This apparently strengthens my claim for exclusive use of my portion. It also gave me specific language to use on my Schedule C that addresses the shared room situation while maintaining compliance. Best $29 I've spent on tax help - way cheaper than the accountant I called who wanted $200 just to discuss my situation!

After the IRS rejected my home office deduction last year, I spent WEEKS trying to get someone on the phone for clarification. Busy signals, disconnects, hours on hold... nightmare! Then I found https://claimyr.com and it was a complete game-changer. They got me connected to an actual IRS agent in about 15 minutes when I'd been trying for days on my own. You can see how it works here: https://youtu.be/_kiP6q8DX5c The agent walked me through exactly what documentation I needed for my shared workspace (I have a similar situation with a workspace in our living room). Turns out I needed to keep better records of exclusive business use and take specific measurements of my work area.

Okay I need to eat my words from my previous comment. I tried Claimyr after continuing to fail getting through to the IRS on my own for another week. Got connected in 20 minutes when I'd spent HOURS trying on my own. The IRS agent I spoke with actually gave me the exact guidance I needed for my home office deduction situation. Turns out I can claim my dedicated workspace even in a shared living room as long as I maintain clear boundaries and exclusive business use during work hours. They explained I need to document specific measurements, take photos, and keep a log showing when the space is used for business. The fee was absolutely worth it considering the deduction I'll be able to claim correctly now. Just wanted to update since I was so wrong in my skepticism!

I'm in almost your exact situation - freelancer, shared 1BR with partner, desk in living room. What I did was buy a small desk that ONLY I use for work (like $50 at IKEA), put it in a specific corner, and measure just that area. My tax guy said as long as that specific area is used exclusively for business, I'm good to go. Also track your coworking space fees separately - those are 100% deductible as a business expense on Schedule C, completely separate from home office stuff.

Quick tip: Consider the regular method vs. simplified option carefully. Simplified is $5/sq ft up to 300 sq ft max, which is super easy. But if your rent is expensive (like mine in NYC), the regular method might be better. For example: If your desk area is 50 sq ft in a 500 sq ft apartment, that's 10%. If your rent is $2500/month, that's $3000/year in deductions just for rent portion (10% of $30,000), plus 10% of utilities, internet, etc. Way more than the $250 you'd get from simplified ($5 × 50 sq ft).

Has anyone wondered if the "regularly and exclusively" rule has ANY exceptions? Like what if I have a small apartment and literally have no choice but to use my work computer on the kitchen table sometimes? The IRS rules seem designed for people with huge houses where dedicating an entire room is possible.

I'm dealing with a similar situation but from a slightly different angle - I'm a freelance graphic designer working from our studio apartment, and I've been really careful about the "exclusive use" requirement since I got burned on this before. What I ended up doing was creating a very specific work zone using a room divider screen (got it cheap on Facebook Marketplace) to physically separate my desk area from the rest of our living space. This way there's a clear visual boundary that shows the IRS this space is exclusively for business use. I also keep a simple work log noting when I'm using the space vs when I'm at client offices or cafes. My CPA said this documentation helps prove the "regular" part of "regular and exclusive use" - showing that I consistently use this space for work, not just occasionally. One thing that might help your situation: since your girlfriend only uses the desk "occasionally" when you're not there, you could try setting up a schedule or system where that space is clearly yours during defined work hours. The key is being able to demonstrate that during your business hours, that space is exclusively yours for work purposes.