They don't have to be frivolous. Do you have an office in your primary residence? Take the cost of that residence (rent or mortgage) * (area of office / area of

They don't have to be frivolous. Do you have an office in your primary residence? Take the cost of that residence (rent or mortgage) * (area of office / area of residence) and deduct that. Bought new paint for that room? Deduct it. Did you get a new computer that you use for work? Deduct it. But talk to your tax professional first because I'm not one and this is not advice :)