Discuss Tax Fairy's answer to: Beautician has claimed one room as office in home and rents a station across town, is this a legitamate tax dedeuction

It would be stretching it, since her main place of business is probably not her home.  That said, if she were seeing clients at home and had a dedicated space to do so she could.  Simply doing bookwork on her kitchen table does not qualify.  The definition is "regularly and exclusively used for business".