Can I claim a home office expense?

To deduct home office expenses you must prove that you use the home area "exclusively" and on a "regular" basis as a place of business to meet or deal with clients, patients or customers in the normal course of your business or if you spend most of your working time there and most of your business income is attributable to your activities there. Also it must be a seperate structure with no personal use. Exclusive use means soley for business so spare bedrooms or use of a den have been challenged by the IRS.