Separate Building Home Office construction expense

[SensibleandHourly]

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 

[Terry53029 · Accepted solution]

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.

[SensibleandHourly]

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

[Accountant-Man]

A direct depreciable asset.