Freelance writer home office deduction: Is claiming it really safe or just asking for an audit?

 I’ve been thinking a lot about the home office deduction this week. I’m a freelance writer blogs, newsletters, and web copy for small businesses and my “office” is basically a corner of my one-bedroom apartment. Desk, monitor, printer, a little bookshelf for reference books. Nothing fancy. Nothing personal ever touches the space. But here’s the thing: every time I look at my taxes, I start overthinking it. I’ve claimed the deduction for three years now, but the longer I do this freelance work, the more I realize how gray the line can feel between “totally legit” and “auditable nightmare.”

Some days I think, okay, simplified method is easy, no risk, but then I see the actual expenses method would save me hundreds more but only if I track everything perfectly. Rent, electricity, internet, printer ink, even my little office chair that I replaced last year. It’s not a ton of money individually, but it adds up. And here’s the kicker: I make around $45–50k per year. That’s enough that a mistake could cost me a big chunk if the IRS decides to audit. But if I play it safe and skip claiming, I’m leaving money on the table that I desperately need to invest back into my business (hello, marketing tools and courses).

I keep imagining scenarios in my head:

What if the IRS thinks my space isn’t “exclusively used”?

What if I miscalculate utility costs across the square footage?

What if I mix personal and business expenses unintentionally?