In general, the tests to determine the deduction of part of your home as a business are as follows. As your principal place of business, 2. As a place where you meet or deal with customers or clients in the normal course of your business, or 3. In connection with your business, if the part is a structure that is not attached to your home. Use part of your home as a day-care facility.
Exclusive use means only for business.
If you use part of your home as your business office and also for personal purposes, you do not meet the exclusive use test. Regular use means on a continuing basis. Occasional or incidental business use of part of your home does not meet the regular use test even if that part is used for no other purpose. You must be doing work in your home for the purpose of making a profit, rather than as a hobby. Even if you do not actually make a profit during a certain year, you may qualify if the business is active.