If you have a qualifying home office, certain home repair and maintenance costs may be partially deductible. When a repair benefits your entire home, you can generally deduct the portion that corresponds to your home office's percentage of your total home square footage. A repair that benefits only the office itself, like fixing a window in that room, is fully deductible. You must be self-employed and have a legitimate home office that meets the exclusive-use test for these deductions to apply. Employees working from home generally cannot claim home office-related deductions under current federal law.