Also you do not meet the requirements for home office deduction if you use the area in question both for business and for personal purposes. Only strictly business ONLY...
Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements.
You use it exclusively and regularly for administrative or management activities of your trade or business.
You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.
So yardsmith you could use it toward fed taxes.
[Edited by LoneStarLawn on 02-05-2001 at 09:07 PM]