He can only deduct it partially based on a proportions he uses this for the business. I am pretty sure he uses electricity and Internet for personal stuff too.

He can only deduct it partially based on a proportions he uses this for the business. I am pretty sure he uses electricity and Internet for personal stuff too. And to calculate rent deduction for a home office you have to measure your living space and space that you use solely for business, the deduct a percentage of rent based on a space it occupies. Based on my experience the deduction amount is quite pathetic...