how to calculate area rented percent for taxes - one bedroom (plus common areas) in apartment

[Jennie12]

I rent a room in my apartment (which I myself rent). Guests have access to everything in the house except my bedroom and a small side yoga room. When calculating the area rented percent for my taxes, can I include half (or some other percentage) of the common areas? For example, if I can only claim I rent the bedroom, it would be about 15% of my home. But I"m thinking since guests can and often do use my kitchen, eat in my dining room, watch my tv in the living room, etc. I should be able to include that in the percent, making it more like 45%. I'm really struggling to get an answer to this on the web. Any help is greatly appreciated!! 

[Willow3]

My understanding and the below quote from an article agrees - you can only deduct space that is EXCLUSIVELY used by guests.  So in your case, only the bedroom (sounds like you share a bathroom with your guests).  

"The tax agency (IRS) says it must be a space devoted to your business and absolutely nothing else."

[Jennie12]

Any chance you could give the link to that article? Thanks a lot for responding!! I really appreciate it.

[Willow3]

This is the article I quoted from - 

https://www.bankrate.com/finance/taxes/dozen-small-business-deductions-1.aspx

and here's another - 

https://www.forbes.com/sites/nextavenue/2014/02/11/get-the-biggest-tax-write-off-for-your-home-offic...

[Douglas173]

These articles are for deducting space used for a home office. Airbnb hosts are

wrestling with how to calculate the percentage of the total area that can be deducted . This article does not address the same issue. 
I rent a rooms in my house.  Guests have access to everything in the house except my bedroom, my master bath, my office and a small private den. When calculating the area rented percent for my taxes, can I include half (or some other percentage) of the common areas? For example, if I can only claim I rent the bedrooms, it would be about 15% of my home. But since guests can and often do use my kitchen, my dining room, my  living room, etc. I should be able to include that in the percent, making it more like 45%. We are still really struggling to get an answer to this. 

[Jennie12]

Thank you for the links. 

FYI -  I called airbnb and they said that I can include all the common spaces because they are included in my listing. I don't feel confident about whether or not I can trust them! 😕 Still would love to hear other opinions/experiences if they are out there!

[Amber129]

So looks like it's a lot more complicated in the states. Canada is if rental income and not operating as a business then can use 50% of the common space. But in the states you have to calculate the days etc.  

https://www.quora.com/How-will-the-IRS-enforce-Airbnb-hosts-in-paying-taxes

http://www.irs.gov/pub/irs-pdf/p527.pdf (from link above)

I'd suggest getting an accountant to do or call a few around and even call irs. I heard in Canada, airbnb is teaming up with h&r block accounting firm.