Surveillance Monitoring
Can i claim a deduction for a home office if my wife is a teacher and im a surveillance monitor?
One of the easiest ways to get audited is to claim a home office. That claim is probably the most abused expense on an income tax return so the IRS watches it closely. For example, I work for a company that provides me a work space on the job (as most companies do). If I just decide to use an extra bedroom for an "office" and bring some of my work home with me and do it in that office, I can't claim that on my taxes as an office. My employer does not require me to keep an office in my home and they provide me with the space to do my job on the job site.
Your wife certainly can't claim a home office. If you actually work for yourself doing the surveillance, then you might be able to get away with it if you meet all the requirements of an "office".
Here are the requirements:
http://www.irs.gov/newsroom/article/0,,id=172239,00.html