In general, the tests to determine the deduction of part of your home as a business are as follows. 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. You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. To prevent possible problems with your taxes, keep detailed records, make the home office your principal place of business, have a clearly defined exclusive work area, and be sure that the most important functions of your business are performed at your home.