Whether you own your home or rent it, you may be able to deduct a portion of the costs of your home if you use it for business. This is so for both employees and self-employed individuals.
Home_business_tax_deductions.html
Your home office is treated as your principal place of home based business if your home office is the place where you conduct your home based business.
Home_office_principal_Place_of_Business.html
If you have a separate freestanding structure on your property, you can treat it as a home office if you use it exclusively and regularly for your home office activity.
Home_based_business_separate_structure.html
Daycare facility as a home based business is treated a little differently. If you use all or part of your home on a regular basis as a daycare facility to provide daycare services, you may claim home office deductions if you meet certain tests.
Daycare_Facility.html
If you meet with patients, clients, or customers in a home office, you can deduct home office expenses. The home office does not have to be your principal place of business.
Using_home_office_to_meet_customers.html