Many direct sellers work out of their own homes and have business expenses for using their homes.
You can deduct certain expenses for using your home if you meet the following tests. To deduct expenses related to the business use of your home, you must meet the following tests. Even then your deduction may be limited. See Deduction limit , later. You do not meet the exclusive use test if you use the area in question for your direct-selling business and that same part for personal purposes.