The home office deduction has been a subject of controversy over the years, but in 2013, IRS issued Rev Proc 2013-13, which simplifies the issue, providing a “safe harbor” for taxpayers.
In lieu of calculating and substantiating actual expenses, you may simply determine your deduction by multiplying the “allowable square footage” by the “prescribed rate.”
The former is the portion of your home which is used in a qualified business manner, but not more than 300 square feet. The latter is $5, thus allowing for a maximum deduction of $1,500.
And you can use this method in a particular year, switching to the “actual” expense method in the next. It’s your choice from one year to another.