Part I. Same area was used for the entire year.

1. Area used for this qualified business use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Shared use. Complete line 2 if someone else also used the home to conduct business that qualifies for the deduction; otherwise, enter 300 on line 2d and go to line 3. a. Area not shared. Enter portion of line 1 that was not shared with another person’s qualified business use of the home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a.

b. Total area shared with another person’s qualified business use. Subtract line 2a from line 1 . . . . . 2b.

c. Reasonable allocation of shared area to this qualified business use . . . . . . . . . . . . . . . . . . . . . . . . . 2c.

d. Add lines 2a and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d.

3. Multiple qualified business uses. Complete line 3 if you used the home for more than one qualified business use; otherwise, enter 300 on line 3d and go to line 4.

a. Total area of home used for all your qualified business uses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

b. Maximum area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b. 300

c. Enter the smaller of line 3a and 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c.

d. Reasonable allocation of line 3c to this qualified business use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3d.

4. Maximum area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 300

5. Enter the smaller of lines 1, 2d, 3d, and 4. Enter the result on line 2 of the Simplified Method Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.