[quote=AN]Poorgradstudent, I’m talking about legal deduction, not fraudulent activities. As for home office, W2 Warner can’t deduct home office, so what’s your point?[/quote]
The rules for a business owner (sole proprietorship) deducting a home office are almost identical to a wage earner. If we’re talking about the home office of a wealthy business owner (that will almost always be incorporated, and therefore the income will come out as wages) the rules are identical.