When can I deduct the use of home office?

Do you use a home office for your business?

To qualify as a home office, your office must be used regularly and exclusively as one of these:

• Your principal place of business

• A place to meet customers, clients, or patients in the course of business

• A space to store inventory or product samples

• A separate structure used in connection with your trade or business

• A home used as a daycare; exclusive use is not required