Keep me logged in until I sign out. You may deduct expenses if you use your home for business purposes regularly and exclusively as the principal place of business, as a place to meet or deal with clients in the normal course of the business, or in connection with the business if it is a separate structure not attached to your personal residence.
Regular use means an office used on a continuing basis.
Occasional or incidental business use of your office does not meet the regular-use test even if the office is not used for any other purpose. Exclusive use means a specific part of your home is used for business purposes only. A room, for example, can be a living room at night and a day-care playroom by day. A school cannot be run under the cloak of a day-care center the services must be primarily custodial. Home office costs are deductible only to the extent of net income from the business activity.