The IRS is pretty clear about what qualifies as a home office tax deduction, and that makes some freelancers feel that these deductions might be an audit risk
. But as long as your use of your home office fits the following criteria, you're in the clear. A designated area of your home needs to be exclusively and regularly used as an office, and it should be your principal place of business.
To clarify, the office in your home needs to be a space you use for your work, and your work alone. It could be a second bedroom, a corner of your living room with a desk, even a closet. But you can't use that space for anything else.
If you sleep, cook breakfast or brush your teeth in the same place where you sit down to work every day, that area can't be considered an office – and it can't be tax write-offs for working from home.
Also, if this is just one of the places you do work for your business, in addition to the co-working space downtown or the coffee shop down the street, it won’t qualify for the deduction for work from home.