Which taxpayer may be able to deduct home office expenses? Doug is self-employed. His office is away from his home but he uses his home occasionally for business. Manny uses an extra room in his home for business purposes. His children also use the space to do their homework and play video games. Randy, a self-employed interior designer, uses part of his home for business. He uses it regularly and exclusively to meet with clients. Sue is an employee of ABC Corporation. She works remotely from home three days a week