>>I may be out of date but the home business deduction used to be a major gotcha. If nothing else it is an audit red flag. Even though I don't cheat on my taxes I decided not to go near it.
>
>I've been taking home business deduction since the late 80's. Never been audited despite the fact that our income swings wildly from year to year.
>
>I think you're mixing the deduction for a home-based business with the deduction for a home office for someone who works elsewhere. The latter is much harder to support.
>

I did mean the home office deduction. Good catch.

Did you watch Paul Ryan last night? I was impressed. Some of my liberal friends have alerted me that his pants were on fire a couple of times but he made a very strong impression IMO.