Can I write off a really expensive office lamp for my home office

The cost of an office lamp can be deducted as a business expense if it is used exclusively and regularly in your home office, which is your principal place of business. The expense must be ordinary and necessary, meaning it is common and accepted in your trade or business. For example, a freelance graphic designer who uses a home office exclusively for work can deduct the cost of an expensive lamp if it is necessary for their work environment. However, if the lamp is used for personal purposes or in a non-dedicated space, it would not be deductible. The IRS requires that the home office be used regularly and exclusively for business, and the expense must be directly related to the business use of the home.