Yes, renters can take the home office deduction.

It’s better if it’s a room used exclusively for business, but it can be part of a room, or even a closet. Just measure the area of the room that is used only for business.

However, it’s best if it’s not a dining room, living room or other “common area” that is used a lot for other purposes.

Hope this helps!
Kristine

This would apply also to renters right? What are the guidelines – does the room have to be exclusively for the business? Can you deduct even a portion of a room’s square footage, for instance if you use a closet as your office or a corner?

Thanks