Who can deduct expenses for business use of a home?

You can generally deduct business expenses for part of your home only if that area is used exclusively and regularly as one of the following:

• Your principal place of business for any of your trades or businesses
• A place of business used by your patients, clients, or customers to meet or deal with you in the normal course of your trade or business
• In connection with your trade or business if it is a separate structure that is not attached to your home