Client is outside salesperson. Company provides cubicle for use in company office. Client works out of home 3-5 days/week as "unable to perform his job in cubicle". (I don't have details as why that is.) Home office does qualify for exclusive use. Can he claim home office deduction? Note that his sales territory is somewhat distant from company office.
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employee use of home
In order to deduct this as an employee he has to meet one of the requirements (sounds like he does that) AND BOTH of the following.
Must be used for the convenience of the EMPLOYER. and
Cannot rent any part fo the home to the employer and use the rented portion to perform services as an employee for that employer.
So if he has it strictly for his convenience (home in relation to sales territory) then it is nondeductible.
MattI would put a favorite quote in here, but it would get me banned from the board.
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