72930930_rce___Professional_Development__0
[1] Rehman claimed a deduction for the cost of utilities in his home, a one-bedroom apartment. He testified that he used the living room -- one room of three in his home -- exclusively for business purposes. [2] To deduct any expenses attributable to business use of a home, you must use a portion of the home "exclusively" for business. [3] "Rehman supplied no information about the layout of his apartment that could make this assertion seem credible, and he was not a credible witness," the court stated. Since he could not show exclusive use, his deductions were denied. [0] 
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Greater Providence Chamber of Commerce | Professional Development
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