To deduct expenses related to the business use of part of your home, you must meet specific requirements. Even then, your deduction may be limited. To qualify to claim expenses for business use of your home, you must meet both of the following tests.
Note. The IRS now allows a standard home office deduction. Go to the IRS Simplified Option for Home Office Deduction webpage for more information.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.