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Business use of home expenses If you are a self-employed business person, a self-employed commission salesperson, or a professional, you may be able to deduct expenses for the business use of a work space in your home.	Work-space-in-the-home - Salaried employees If you are a salaried employee and your employer requires you to pay expenses to earn your employment income, you may be able to deduct expenses for employment use of a work space in your home.
Day care in your home If you run a day care in your home, you may be able to deduct business expenses from the income you report on your tax return.	Work-space-in-the-home - Commissioned employees If you earn commissions and your employer requires you to pay expenses to earn your employment income, you may be able to deduct expenses for employment use of a work space in your home.

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