- 9 -
Section 280A(c) provides exceptions to the general rule of
section 280A(a). Thus, as relevant herein, section 280A(a) does
not apply to any item to the extent that such item is allocable
to a portion of the dwelling unit that is exclusively used on a
regular basis as the principal place of business for any trade or
business of the taxpayer. See sec. 280A(c)(1)(A). Accordingly,
in order to qualify under section 280A(c), a portion of
petitioner’s dwelling must be exclusively used on a regular basis
as the principal place of business for his trade or business.
See Hamacher v. Commissioner, 94 T.C. 348, 353 (1990).
Exclusive use of a portion of a taxpayer’s dwelling unit
means that the taxpayer must use a specific part of the dwelling
unit solely for the purpose of carrying on his trade or business.
The use of a portion of the dwelling unit for both personal
purposes and for the carrying on of a trade or business does not
meet the exclusive use test. Gomez v. Commissioner, T.C. Memo.
1980-565. However, “The exclusive use test does not require that
the portion of a room used for business must be separated
physically from the rest of the room by a wall, partition, or
other demarcation, but only that the absence of such a physical
separation be a factor for the Court to weigh.” Williams v.
Commissioner, T.C. Memo. 1991-567.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011