The IRS provides special tax write-offs for business owners, including for home office expenses, car expenses, and even some personal costs such as health insurance premiums. To qualify for this deduction, the IRS says business owners must meet the following qualifications: The space must be used exclusively and regularly for business purposes. This is true whether your residence is a home, condo, apartment, mobile home, or even a boat. The IRS says it’s always a good idea to consult a tax professional about how these deductions apply