A corner desk is probably not enough. You really need to have a completely separate office area that is used 100% for work. Last I checked, the home office also must be for the benefit of the employer and not only for the employee. Add in that your chances of being audited go up significantly with a home office deduction and it makes it a risk that needs to be weighed carefully. Definitely find a CPA and get them onboard before trying to claim the home office deduction.