From Turbo Tax:
Exclusive Use Test
Generally, in order to meet the exclusive use test you must use a part of your home only for business purposes. This means once you set up your home office, you can't use that space for personal reasons, such as paying bills or allowing the kids to do their homework there.[/quote]
The above has been the rule for some years now. It is not new.
I think we are all in for surprises this year both to the upside and the down. I am thinking that for me it will definitely be a bad surprise so I guess I am set up to be happy if it does not turn out that way. But with state tax and prop tax capped even I, who have owned my home for over 30 years so have a smaller than average prop tax, will be caught by that new max in this high tax state.
As a lifestyle shopper most of what I "earn" is written off in reimbursements and mileage deductions so the 20% will not have much impact. If the reimbursement allowance is ever stopped or taxed we lifestyle shoppers are in for a big change in our tax picture.