We all probably sit down at tax time wondering what can or shouldbe deducted for our home office.  Preparing my own taxes sometimes leaves me sweating bullets.  Home office tax deductions are one of the most scrutinized in any audit.  There are some concise explanations here ( http://www.sjbts.net/rep-homeoffice.php). 

One of the biggest suprises I found was for employees in using a home office deduction.  I'll quote here" To qualify for the home-office deduction, an employee must satisfy two additional criteria. First, the use of the home office must be for the convenience of the employer (for example, the employer does not provide a space for the employee to do his/her job). Second, the taxpayer does not rent all or part of the home to the employer. Employees who telecommute may be able to satisfy the requirements for the home-office deduction."  Honestly I raised an eyebrow at this.  In any event, in an audit, it's important how you characterize (justify) a deduction when claiming it.  Just a little food for thought and a word to the wise.