YOU CAN claim the deduction if:
- Your home office is your principal place of work
- The space is used exclusively for work
- You telecommute for the convenience of your employer
- If you’re self-employed, you make at least as much as you deduct
YOU CAN’T claim the deduction if:
- You work from home occasionally
- Your office doubles as a guest room or a den
- You telecommute for your own convenience
- Your “business” is an profitable hobby