Business deduction of not only percentage of residence used for business use (100%), but also garage sq foot area used for storage, etc., as well.

[robb]

So if he lives in an approx. 3500 sq foot home, and he uses approximately 350 sq foot of his home strictly for 100% business use for his business, but he also uses approx. around 750 to 800 sq. feet of his garage for business use as well, (~95% business use as in business storage and small work area), should he not only be able to deduct the 350 feet of home use for business use, but also the 800 feet of his garage use as well at a 95% rate, even though typically garage sq. footage is not included in the total reported sq feet of a residence in CA? How is this figured? Thanks.

[TaxGuyBill]

The garage space used for business should be included in the office space AND the total total square footage of the garage should be included square footage of the home.

[qbteachmt]

"approx. around 750 to 800 sq. feet of his garage for business use as well, (~95% business use"

The space is supposed to be 100% business use, not overlapping. You will only report the amount of sf used solely for business, not a shared space.

You report the Office space, as sf used 100% for business. The same is true of the garage. it isn't "95% of the garage" or 95% of some part of the garage. It is somewhere around 700 sf of the garage is 100% business (95% of the sf range you gave, at the lower end). Do the math:

If I have a 1,000 sf garage and use one corner and one half, I would measure each space that is exclusively business and add that sf together; not projecting that this entire garage is X% business.