Yes — a dedicated home office, computer equipment, and software used for client work are all deductible for independent IT consultants, as long as they're used regularly and specifically for the business. If you work from a space in your home used exclusively for client work, you can use either the simplified home office method ($5 per square foot, up to 300 square feet, for a maximum of $1,500) or the regular method, which applies your actual business-use percentage to rent