Every year I have the same conversation a few dozen times. A small business owner sits down with me, we go through their return, and at some point I ask: "Where do you actually do your work?" About half the time the answer is "from home." And about half of those people aren't claiming the home office deduction. Some of them got scared off by old internet advice that said the deduction was an audit flag. Some tried to read IRS Publication 587 and gave up around page three. A f