Can I claim my condo as a home business?

I am an indepedent contractor and I invoice my "employer" every month to get my paycheck. I get 1099 at the end of the year and what I charge is what I get. Meaning, no tax, SS, ... is withheld and I pay everything on my own. When I invoice my "employer", my "place of business" is my home address. Can I claim my "home" as a business expense and write off my mortgage, HOA fees, computer, ...???

My concern is this - I don't actually do any work at home. I have to go to the office like any other employee and 100% of my work is done at the office. But my "official" place of business is my home address - can I still claim home expense as business expense?

Thanks in advance.

You cannot claim a home office if you do work at the "employer's" site.

it sounds more like you are an employee...in which case your "boss" is supposed to pay his half of your self employment tax.

bostonian is right--the irs will consider you an employee and your employer is supposed to be paying your SS taxes. also, you should be getting overtime premium.

NO! You don't conduct business there - it is certainly not a home office.

And even if it were, you could only write off a portion of your home expenses, not all of them.

If your boss sets the hours you work and how you do what you are required to do, you should probably be classified as an employee anyway, not an independent contractor.