Most people know they can take the deduction based on square footage. For example, if your office is 200 square feet of a 2000 square foot home, your deduction is 10%. But the IRS code also allows you to choose any other reasonable method for determining the deduction, including the number of rooms. In the same 2000 square foot home with a total of 8 rooms, if your office is one room you could deduct 12.5% because it is one room of eight. If you use two rooms for office, your deduction could be 25%. And that sure beats the heck out of 10%!
So, before you settle for a square footage deduction, check to see if another method will give you a bigger deduction.