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To qualify for a home office deduction for the business use of your home, you must use that portion of your home exclusively and regularly for your trade or business and it must be your principal place of business.

1. Exclusive Use: To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition. You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Exceptions apply if you use part of your home for the storage of inventory or product samples, or you use part of your home as a dare-care facility.
2. Regular Use: To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose.
3. Trade or Business Use: To qualify under the trade or business use test, you must use part of your home in connection with a trade or business. If you use your home for a profitseeking activity that is not a trade or business, you cannot take a deduction for its business use.
4. Principal Place of Business: You can have more than one business location, including your home, for a single trade or business. To qualify to deduct the expenses for the business use of your home, your home must be your principal place of business for that trade or business.
5. Place to Meet Patients, Clients, or Customers: If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet the following tests.
6. Separate Structure: You can deduct expenses (subject to the deduction limit) for a separate free-standing structure, such as a studio, garage, or barn, if you use it exclusively and regularly for your business. The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers.

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