Several clients have asked whether the warm patch of floor by the south window can be claimed as a dedicated home office. The tests are exclusive use, regular use, and principal place of business.
The patch passes the first two comfortably, since you occupy it from 11:40 to 2:15 every day and no other cat is permitted. The third test is where it falls down. A principal place of business must involve some business, and a nap, however committed, has not historically generated revenue.
We therefore offer a qualified opinion. You may deduct up to 8 square feet at $1.50 per foot if you can show that you reviewed a document there. A bird going past counts as a document if you wrote it down.
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