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SensibleandHourly
Level 6
March 19, 2025
Solved

Separate Building Home Office construction expense

  • March 19, 2025
  • 2 replies
  • 9 views

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 

This topic has been closed for replies.
Best answer by Terry53029

It would be direct. from Pub 587. Link. https://www.irs.gov/publications/p587#:~:text=of%20their%20business.-,Separate%20Structure,patients%2C%20clients%2C%20or%20customers.

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

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

 

2 replies

Intuit Community Champion
March 19, 2025

It would be direct. from Pub 587. Link. https://www.irs.gov/publications/p587#:~:text=of%20their%20business.-,Separate%20Structure,patients%2C%20clients%2C%20or%20customers.

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
Level 6
March 19, 2025

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

Accountant-Man
Level 13
March 19, 2025

A direct depreciable asset.

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