# Enrolled Agent Exam [Part 2] 61, Home Office Deduction — Exclusive and Regular Use

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Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-61-home-office-deduction-exclusive-and-regular-use.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-06-27T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/1a61dd92-2b1a-4745-84da-f37274e8a2b8.mp3
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Duration seconds: 162

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The Home Office Deduction requires passing both the "regular use" and strict "exclusive use" tests. - To qualify, the home office must be the principal place of business, a location for meeting clients, or a separate, unattached structure. - The exclusive use test is waived for licensed daycare providers and for the regular use of a space for storing inventory or product samples. - Under §280A, the deduction is limited by the gross income from the business and cannot create or increase a net loss. - Any disallowed home office deduction due to income limitations can be carried forward to subsequent tax years.

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## Transcript

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