self-employed can take a home office deduction if they meet all the criteria.
the area must be used regularly and exclusively (IRC 280A(c)(1):
1) as a principal place of business including administrative or management use and there is no other fixrd location where the taxpayer conducts these activities (incidental use of other locations will not automatically disqualify the home office deduction)
2) as a place of business which is used by patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of his trade or business, or
3) in the case of a separate structure which is not attached to the dwelling unit, in connection with the taxpayer’s trade or business.
