The percentage of home office expenses you can deduct is determined by the portion of your home exclusively used for business. When filing LLC partnership taxes, calculate this by dividing the square footage of your office space by your home's total square footage. Ensure that the space meets the IRS's "exclusive use" requirement and is regularly used for business activities. Accurate calculations and detailed records of related expenses, like utilities and rent, are essential to support your deductions and stay compliant with tax regulations.