To qualify for a home office deduction you need to meet certain tests:
Exclusive Use Test
To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition.
Regular Use Test
To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Incidental or occasional business use is not regular use. You must consider all facts and circumstances in deter-mining whether your use is on a regular basis.
Trade or Business Use Test
To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use.
Use this flowchart to help you determine if your office space qualifies: