Taxpayers who have more than one qualified home office, i.e. in more than one home, may use the safe harbor method for only one home office space.

FORBES: Claiming A Home Office Deduction? It's Much Easier This Year, Here's How

Why do you think President Barack Obama still uses his BlackBerry smart phone over his iphone while in office and only uses his iphone and ipad for personal use?

FORBES: Connect

Your work as an employee, but only if the use of the home office is for the convenience of your employer (think: hygiene issues).

FORBES: Deducting Your Home Office (Read: Couch) Just Got A Whole Lot Simpler