Generally speaking, to qualify for the home office deduction,
- Exclusive and regular use: You must use a portion of your home exclusively and regularly for your business.
- Principal place of business: Your home office must be either the principal location of that business, or a place where you regularly meet with customers or clients.
- Exceptions: There are some exceptions to these rules, such as for daycare and storage facilities.
Please read this TurboTax article for more information.