Many taxpayers have trouble determining whether they qualify for the home office deduction that the IRS offers. To make the process of determination a bit simpler, a flowchart has been made for your convenience:
If you follow this simple to read flowchart, you will not have a problem deciding whether you qualify for the home office deduction. Of course, once you have determined that you do in fact qualify, you will need to seek out the information to determine the proper amount. In some cases, this can be tricky and you should do as much homework as you can.
A few things to consider before taking the home office deduction can be found here: