Thinking about claiming the home office deduction? Here’s what you need to know: ✅ If you have no fixed business location, you can claim a home office deduction for administrative work—even if clients never visit. ✅ Your space must be used exclusively for business (sorry, your kitchen table doesn’t count). ✅ Side hustlers, you’re in luck! Even with a full-time job, you may qualify if your business earns income. ✅ You can deduct a portion of rent, mortgage interest, utilities and insurance—or tak