HOME OFFICE EXPENSE DEDUCTIONS

If you have a qualified office in your home, you may be  able to deduct costs associated with maintaining the portion of your home exclusively used for business. For  example, 100% of your expenses related to the office such as painting and upkeep are deductible, as well as a portion of indirect expenses such as the cost of utilities, maintenance, garbage pickup, as well as a deduction for depreciation.

To qualify, you must use a portion of your home regularly and exclusively for business use.  If you are an employee you must be able to prove that you use your home office for the convenience of your employer.  If you are a telecommuter you may be able to deduct amounts you pay for items like office supplies even if you don’t meet the requirements for a full home office deduction.