Qualifying for home office deductions

According to the IRS Publication 587, "Business Use of Your Home," the use of a specific part of your home for business must be:

- Exclusively used for business (some exceptions apply)
- Regular
- Used for your trade or business

In addition, the business part of your home must be at least one of the following:

- Your principal place of business
- A place where you meet or deal with customers
- You have no other fixed location
- A separate structure (not attached to your home)

Consult with your tax professional to get the best advice for your situation.