Good morning, 

My client built a small home office separate from his home. I'm trying to find specific IRS guidance if this is a direct expense since it is not attached to the home. 

Thank you! 

Dawn 

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Terry53029
Level 15
Level 15

It would be direct. from Pub 587. Link. https://www.irs.gov/publications/p587#:~:text=of%20their%20business.-,Separate%20Structure,patients%....

Direct Expenses only for
the business part
of your home.
Deductible in full.*
 

Examples:
Painting or repairs
only in the area
used for business.

 

View solution in original post

Thank you!!! Just what I was looking for. 

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Accountant-Man
Level 13

A direct depreciable asset.

** I'm still a champion... of the world! Even without The Lounge.