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many people who are in business of themselves use part of their homes for conducting their businesses and in certain cases the IRS will allow you to take a deduction from business income for any expenses associated with business use of the home there are two methods the IRS allows for claiming expenses related to business use of the home and in this video were going to look at the simpler of the two Im the tax geek and here is business use of the home simplified method oversimplified [Music] before we get into how to calculate and claim expenses for businesses of the home lets look at what type of uses qualify first the space in the home must be the Principal place of business this means that substantially all business administrative or management activities must occur within the space in the home a space used for the convenience of the proprietor while another suitable place of business exists does not qualify some examples are in order Roger is an attorney who rents a regular offi