office in home depriciation

[ljwalters]

Client put new flooring and additional cabinet in her home office. Only income from home based business kind of like me.

Question. would this be subject to the office to home precentage or 100 percent as it actually is.

[Catherine]

When I bought a new file cabinet for my office, I did NOT apportion it. Flooring for that one space -- I would call it 100% business.

[gfizer]

If the expenses are solely attributable to the office space I would not use the office space to home ratio. I would deduct (or depreciate, as the case may be) 100% as business expenses.

[mcb39]

You can do that by putting it in the "Direct" expense column for repairs on the 8829.