Mixed-use deductibility
A coworking membership purchased primarily for business use is fully deductible. Day passes used occasionally are also deductible when used for business purposes — track them in your log alongside other business travel and lodging expenses.
Where it goes
Schedule C line 20b ("Rent or lease — Other business property") is the typical placement. Some prefer line 25 ("Utilities") if the membership is bundled-services oriented (mostly internet, conference rooms, and amenities). Either is acceptable as long as records support the classification.
Coworking + home office
Having a coworking membership does not disqualify you from the home-office deduction. The home office must still be used regularly and exclusively as your principal place of business OR a place to meet clients OR a separate structure used in the trade or business. If you do administrative work at home and use coworking only for occasional in-person meetings, the home office is still your principal place of business.
Add-on services
Conference room bookings, dedicated phone service, mail forwarding, virtual office address, and printing credits purchased separately from the base membership are deductible. Many flexible plans bundle these into the monthly fee — the entire fee is deductible.
Multi-city memberships
A nationwide coworking membership with access to dozens of cities is fully deductible if used for business. Personal use of a coworking facility while on vacation should be excluded — but in practice, most coworking time is genuinely business and the membership cost is fully deductible.
Documentation that survives an exam
An IRS examination of this deduction will request three things: proof of payment (bank or card statement), proof of the underlying transaction (invoice or receipt), and proof of business purpose (a contemporaneous note or calendar entry). The first two are usually trivial to produce; the third is where most filers fall short. Capturing business purpose at the moment of the expense — a one-line note in your bookkeeping software or a category and memo on the receipt-capture app — converts a generic charge into a documented deduction that will withstand scrutiny three to six years later when memory has faded.