In order to use the home office deduction for self-employment income, the space must be used exclusively for the business. There is an exception for the storage of products, etc. Is there no exception any where if the business is used for services? I use a computer for freelance writing. The office I use it in is in my home, in a room where I do many things. However, I do not get to claim the exemption because I happen to use that computer (in the office) every now and again to pay a bill? Seems silly...