If your kids are using the bathroom, you can’t deduct it as your home office.

In a recent case, the Tax Court ruled that a taxpayer that deducted his “home office” expenses could not also deduct expenses for the “bathroom” outside of his home office because his children and other personal guests occasionally used it. 

Moral of the story: combined “personal and business use” of a bathroom precludes deductibility. 

HT: Tax Prof Blog