Talked to my grandfather (he does taxes). Anything I don't expense, related to maintaining my office in my home, is deductable. I take the SQFT of my office and figure the % of the SQFT of my house and the percentage is what I deduct. I take every electric bill, heating bill, any home improvement, any house related expense. Since my wife and I both work out of the house we get a much higher percentage.
We both work for corporations (Huntington and Aruba). I do not own the business, but I do not have a corporate office to go to I work from my house.
I wonder, does this apply to people that do on-call from their house?