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

As a result, today the Service issued Revenue Procedure 2013-13, which provides a safe harbor method that greatly simplifies the home office deduction process.

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

Taxpayers who share a home, regardless of filing status, may each claim the safe harbor deduction provided they have separate and distinct home office areas.

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

The safe harbor method is not applicable for those Taxpayers reimbursed by an employer for home office related expenses.

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

It will add 2.7 million square feet of retail and office space to Wharf's 5.5-million sq ft Harbor City.

CNN: BUSINESS