This season, the fee might be able to attract more than you thought. If you use a home business, especially if you work at home on your computer, you can use your home office as a deduction. This applies to the owner or lessee and the deduction applies to utilities, insurance and repair of some. There are obviously a number of general requirements as to whether or not your home business is considered a deduction that the IRS imposed.First Independently of eight all areas designating your home office regularly and can be used as an office .