Thus, it is possible that a CPA, who does writing and speaking for profit, could treat that activity as different from the accounting practice. The rules for deducting the expenses are different for each category. Direct expenses are expenses that benefit only the business part of your home. Examples are painting or repairs made to the specific area or room that is used for business. Taxpayers may deduct all expenses directly related to the business use of their homes.
Indirect expenses are expenses that benefit both the business and personal part of the home.
The business portion of indirect expenses are deductible if they are related in some way to the part of the home used for business. For most expenses, the business portion is figured by dividing the area used for the home office by the total area of the home. The area can be measured in square feet, or if the rooms are about the same size, the indirect expense may be allocated by number of rooms. Unrelated expenses that benefit only the personal part of the home are not deductible. These would include lawn care, landscaping, etc.