I believe you are stating that you are not a business owner, but an employee of an organization that allows you to work from home. In this scenario, even when the exclusive use requirement is met, you have to prove that it is for the employer's benefit that you work from home, and not yours. In the past, when these issues have gone to court, the employer's benefit rule was only deemed to have been met if the employer required the employee to work from home. In other words, if you can work at your company's office, you probably can't claim your home office as a tax deduction.
