Q: I am a sole practitioner and work from home. My computer, supplies, phone, etc., are at the home office. I do have an outside office available to me if needed, but it is part of a “virtual rental” relationship; they answer my phone there, send calls to me and collect my mail (which I go get once or twice a week). Can I write off my home office?

D.M., Westchester

A: As a sole practitioner, if you meet the criteria, you can deduct the home office on Schedule C (IRS form 1040). As I am not a tax specialist by any means, it would be wise, of course, to go over the circumstances with a qualified accountant or tax specialist.

Note that the space you are seeking to claim at your home as a deduction has to be exclusively used for the business. It must be either the actual principal place

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