Home Office Requirements:

The home office must be an area in the home set aside and used regularly and exclusively as an office. No other fixed place of business can be used to conduct the same business regularly.
General expenses of your home are deductible in proportion to the business office percentage of your home. This can be measured either by square footage or by number of rooms, excluding bathrooms and hallways.

Certain home office expenses must be paid through your company, while others are personal expenses.

The following items should not be paid by your company:
- Mortgage expense and interest.
- Property taxes.
- Homeowners and liability insurance.
- Repairs and maintenance of the office space.

The following items should be paid through your company:
- furniture and fixtures purchased specifically for business purposes, whether stored in the home office or at another location.
- Separate business phone lines that are installed at the home office.
- Office supplies.
- Other items specifically used for the business.

The following items are not generally deductible:
- Landscaping and lawn maintenance.
- Pool care.

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