Business Use of Home
Qualifying for a Deduction
To qualify to deduct expanese for business use of your home, you much use part of your home:
- Exclusively and regularly as your principal place of business;
- The place where you meet and deal with your patients, clients, or customers in the normal course of your trade or business; or
- In connection with your trade or business, if you use a separate structure that is not attached to your home.
source: http://www.irs.gov/taxtopics/tc509.html
