Some people believe that they will trigger an IRS audit for just about any home office expense they claim. This is not the case — there are too many home businesses for the IRS to audit like this. The key to avoiding audits is to claim any legal and reasonable expenses you can, be honest, and follow any available IRS guidelines.
Make sure there is a clear separation between business and personal expenses in your accounting.  Also, keep track of all personal assets you use for business purposes — such as smartphones and internet connections — so you can make accurate claims on your taxes. If you claim a home office, ensure that it passes the exclusive use test. And if you are required to pay estimated quarterly tax payments and self-employment taxes, make sure you put the money aside and pay accurate amounts on time.