Home Office Deduction Simplification Act of 2009

Home Office Deduction Simplification Act of 2009 - Amends the Internal Revenue Code allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. Allows an annual inflation adjustment to the standard deduction amount after 2009.