I dont have any personal experience. as far as I learned, it has very strict rules.

you working at home a lot doesnt necessarily justify you NEEDing a home office.

similar to your home office deduction, if you can justify your treatment of your homeoffice, most likely you could justify your gas expenses from one office to another.

 it is my personal opinion that gas expenses are not deductible either.if you can justify your "home office", I guess part of your house appreciation might be deductible too. it really depends on your own situaions.

以下是引用muying在2008-3-11 19:08:00的发言：

前几天的贴子

http://www.huaren.us/dispbbs.asp?boardID=336&ID=417020&page=1

highlights of the article.

"So what triggers a discriminant function red flag?

• Higher incomes.
  
• Income other than basic wages, for example, contract payments.
  
• Unreported income, such as investment returns.
  
• Home-based businesses, especially when in addition to salary income, and home-office deductions.
  
• Noncash charitable deductions.
  
• Large business meal and entertainment deductions.
  
• Excessive business auto usage.
  
• Losses from an activity that could be viewed as a hobby rather than a business.
  
• Large casualty losses.
  

Returns claiming the earned income tax credit, designed as a tax break for lower-income wage earners, also catch IRS eyes. The credit's complexity often results in legitimate mistakes on returns. Some filers, however, have been caught making false claims to increase the payment the credit provides. "

form 1040 shows the exemption is 3400 per person.