Everybody has some kind of home office, if you happen to operate a business from that home office, it is deductible.
But...There are quite a few essential things you have to do to make sure your deduction is verifiable.
Make a name for your business- Obtain a tax license, and register your business name, alongside with your ID. Declare your business to the domestic papers, send out press releases, and be particular as a business.
Buy office furniture and equipment for your office- Keep the receipts; this furniture and equipment is deductible. This furniture almost certainly includes your computer desk, desk, shelves, printer cabinets, file cabinets, storage containers, adding machine, computer, fax machine, filing supplies, etc., chairs, lamps and a telephone with voice mail capabilities.
Get a separate phone line for your office- Call it a second phone or kid's line, fax line or dedicated computer, but get a separate phone line for your office. Put a specialized response on your voicemail. For your private line, use your proficient voice and etiquette on your business voice mail. Your clientele will recognize you for it.
Make a schedule- Plan your work around your business timetable. Even if you comprise some weekend and evening hours, you will benefit from planning some time off. If you work late in the evening, take some time off in the morning to laugh, run together with friends, enjoy life or read a book. It will help you to concentrate on what you need in the course of work hours.
Develop a procedure of doing business that contains such simple things as returning phone calls, client lists, newsletter, business cards, advertising, letterhead, and a marketing plan.
Services and products- Create or obtain services or products to sell and maintain a price for your wares.