More and more self-employed business owners are working out of their home. According to the U.S. Small Business Administration, home-based businesses represent 52 percent of all firms. One tax benefit that home-based businesses are able to make use of is the home office deduction. However, many home-based business owners do not employ this deduction. Tell us if you take advantage of this benefit and your opinion on options to make it easier for all home-based businesses to take the home office deduction.to make it easier for all home-based businesses to take the home office deduction.