A business owner may claim a deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively:

1. As your principal place of business for any trade or business.
2. As a place to meet or deal with your patients, clients, or customers in the ordinary course of your trade or business, or
3. In the case of a separate structure not attached to your home, in connection with your trade or business. 

For purposes of the home office lease, a home may be a house, an apartment, a condominium, a mobile home, or even a boat. It may also be other structures on the same property as the house you live in, such as a studio, a barn, a greenhouse, or an unattached garage.

The general rule is that the expenses you have for maintaining and running your entire home may be taken, in part, as deductions, because they benefit both the business and the personal parts of your home.