With technology making it easier than ever for people to operate a business out of their house, many taxpayers, entrepreneurs and small business people may be able to take a home office deduction when filing their 2009 federal tax return next year.

Here are five important things the IRS wants you to know about claiming the home office deduction.

1. Generally, in order to claim a business deduction for your home, you must use

part of your home exclusively and regularly:

2. Generally, the amount you can deduct depends on the percentage of your

home that you used for business. Your deduction for certain expenses will be

limited if your gross income from your business is less than your total business

expenses.

3. There are special rules for qualified daycare providers and for persons storing

business inventory or product samples.

4. If you are self-employed, use Form 8829, Expenses for Business Use of Your

Home, to figure your home office deduction. Report the deduction on line 30 of

Schedule C, Form 1040.

5. Different rules apply to claiming the home office deduction if you are an

employee. For example, the regular and exclusive business use must be for

the convenience of your employer.

For more information see IRS Publication 587, Business Use of Your Home, available on IRS.gov or by calling 800-TAX-FORM (800-829-3676).

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