One of the most scrutinized deductions in individual taxation is the home office deduction under Internal Revenue Code Section 280A. We explore the regulations and IRS guidance that govern the home office deduction as well as court rulings that have impacted it over the years. We define the home, explain the qualifying-use requirements, taxpayer eligibility, calculation methods, and audit exposure. This course is designed to explain the mechanics of the home office deduction and equip tax professionals with the information needed to evaluate whether the deduction is appropriate, defensible, and consistent with professional standards.