Home office deductions may undergo a makeover in the near future. The IRS is working on a simplified method for computing write-offs. Currently, deductions depend on the percentage of the home’s area used for business.(Alternatively, the percentage may be based on the number of rooms.) One idea the IRS is considering would be to set a standard dollar amount that reflects the square footage used for business. That concept is still in the planning stages, so don’t expect any change for 2006 returns.