The space must be used regularly and exclusively for your 1099 business, as your principal place of business. Administrative and management work done at home counts.
Simplified method: $5 per sq ft, up to 300 sq ft, so $1,500 max. It's limited by gross income from the business.
The regular method (actual expenses and depreciation) isn't covered here. Ask your CPA.
What it means for you
Fits a dedicated room or area used for 1099 work such as legal nurse consulting (LNC) chart review.
Unlikely to fit 1099 PRN bedside work, which is done at facilities, though regular admin work at home can count (depends on facts). Not deductible for a W-2 job. (Pub 587 (2025))
Keep a floor sketch, measurements, and photos showing exclusive use.
Gray areas
A mixed-use room fails the exclusive-use test.
Whether home is your principal place of business when most income comes from facilities.
What to keep
A floor sketch, measurements, and photos showing exclusive useFrom: Home office card