As part of simplifying my life, I also don’t deduct proportions of my internet and phone bills. (I do write off things like hosting my Web site.) I prefer to set up an operation with few associated expenses, run out of the infrastructure of my personal life. Of course – that works better for freelance writing than it might for kinds of businesses that require more formality.

conversely, can i deduct from my rent if i take my laptop out of the office and sit in front of the tube when i need to mindlessly cut and paste code or edit copy?

in the end, i think this goes to anne’s point — the home/office split in the home office is blurry, because office creeps into home, but also because home *always* creeps into office, even when the office isn’t my, er, home.

I’d prefer dumping the deduction and replacing it with a generous tax deduction for NOT impacting the environment with your extra “work” bedroom, your big shiny office, and your commute. I think that’s the direction we should be moving in.

The law should support a proration on how much you use the space for work vs. nonwork, not require people to set aside an entirely separate space (office or not) for work.