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Osha Directive CPL 2-0.125
Main Osha Web site: http://www.osha.gov/
This instruction provides guidance to OSHA's compliance
personnel about inspection policies and procedures concerning
worksites in an employee's home. This instruction supersedes
all previous statements and guidance on the subject.
IRS Publication 587
Main IRS Web Site: www.irs.gov
The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property, which provides basic living accommodations. It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. However, it does not include any part of your property used exclusively as a hotel or inn.
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