[header] How to claim home office deductions [title] Meet the irs definition of a home office. [step] To claim a deduction for your home office, the irs requires that you use a portion of your home " exclusively and regularly " for your principal place of business. That home location can also be the place you routinely deal with customers, clients or patients. 
For the purposes of the irs, the area used as your home office does not have to be furnished as an office. You can use it for storage, as a laboratory, showroom or day-care center.