There have been TWO major changes in the tax law concerning home offices, one relatively recent (in the last 15 years), and another very recent one that will affect your 2013 return. The older ruling took effect in 1999 and changed the qualification criteria for a home office. This ruling was fought all the way to the Supreme Court and caused a momentous change. It is very tax-payer friendly and particularly so for massage therapists. Is it easier? Absolutely! Simpler? For sure! Better? Not so fast!