If you operate your business as a corporation and claim the home-office deduction, you need to prove that you use the home office for the convenience of the employer, your corporation.

Before the home-office rules changed in 1997, the convenience of the employer test was pretty wide open. However, with the new rules, the legislative history has modified the convenience test in the following manner:1

In the case of an employee, the question whether an employee chose not to use ... Log in to view full article.