That's why I said if...I wasn't sure. I missed msbell's comment

Claiming things that are allowable and legal is exactly the reason for taxes!! I don't believe anyone is claiming tax fraud IMO. I would suggest talking to your accountant, they should be able to help you the best.

How is your business set up? Do you do the formula or do you have half your home dedicated to dc space ONLY? (Meaning that during non dc hours, you don't use the space for personal reasons) This will determine what percentage you get to use