If you have a home office, you may be able to claim business-use-of-home expenses on your tax return. To qualify, the office must be the main place where you do business. You may qualify if you use the space exclusively as your office or you meet clients there regularly.
For example, if you use your home office once a week, you may claim the deduction if you only use the space as an office. However, if you do most of your work in your home office and use the space as a guest bedroom, you may claim the deduction as you do most of your work there.
Home office expenses include mortgage, rent and utility payments. You may deduct a percentage of these expenses based on the size of your office relative to your home and how often you use the space for other activities.