Home Office Still a Red Flag, but May Be Worth Risking

Editor's Note: Beginning Monday, Tracy Byrnes will answer your tax questions in Tax Forum each weekday through April 17. During that period, Saturday's columns will shift gears and focus on a single topic. Today, it's the home office deduction. As always, Tracy welcomes your questions. Send them, along with your full name, to [e-mail].

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Qualifying for the home office deduction is a bit easier this year, and that's good news for consultants, freelancers, entrepreneurs and anyone else who has decided to give up the corner office for a desk in the basement.

Previously, the deduction was reserved for workers who actually made their money in their home office, such as doctors or lawyers who see patients and clients at home. Salespeople, for example, couldn't take the deduction because their work was conducted primarily outside the home. ...