Ask yourself these questions and work your way down:

• Is part of your home used in connection with a trade or business?
  • Yes: move to next question
  • No: no home office deduction

• Do you regularly use your home office for your business?
  • Yes: move to next question
  • No: no home office deduction

• Do you use your home office exclusively for business?
  • Yes: move to next question
  • No: Do you store inventory or run a day care center at home?
    • Yes: You qualify for home office deduction
    • No: no home office deduction

• Is your home your principal place of business?
  • Yes: you qualify for home office deduction
  • No: move to next question

• Do you perform administrative or management tasks at home and no other fixed location?
  • Yes: you qualify for home office deduction
  • No: move to next question

• Do you meet clients or customers at home?
  • Yes: you qualify for home office deduction
  • No: move to next question

• Do you use a separate structure exclusively for business?
  • Yes: you qualify for home office deduction
  • No: no home office deduction[1]