I am self-employed and have an office outside the home. I use a home office for clerical tasks. Can I claim the home office deduction?

[Cindy0H]

Yes, if you qualify.

You may be able to claim the home office deduction if your office is:

• Used regularly and exclusively for your business, and
• Is your principal place of business (both conditions must apply).

If you're self-employed, housing-related expenses such as mortgage interest, rent, utilities, repairs, and depreciation for the portion of your home or rental that you use to run your business are allowable expenses under the home office deduction.