That's not the only test. It must be exclusive use, but also must be for your employer's convenience (not your own) and more importantly it must be the only pla

That's not the only test. It must be exclusive use, but also must be for your employer's convenience (not your own) and more importantly it must be the only place that you perform significant administrative or management duties for the business. (There are other rules but these are the ones that exclude most part-time WFH arrangements.) If you have an office at work, you're probably taking the deduction illegally.