OFFICE IN THE HOME This is a complicated Internal Revenue Code section. Basically, if you work out of your home and use a room (such as a bedroom) EXCLUSIVELY for business, you MAY be entitled to a deduction for an Office in the Home. This is reported on a special schedule. The deduction is composed of a percentage of your home expenses (utilities, maintenance, etc.) plus some depreciation. More information is available in the technical topics section of this website.