There are three requirements you must meet before you may take a home office deduction: the home office must be (1) a specific area of your home (2) used regularly and exclusively (3) as your principal place of business. The third requirement may also be met if you use the home office to meet with patients, clients, or customers even if the office is not your principal place of business.
To change your registered agent — the individual you elect to receive service of process on behalf of the LLC — or registered office if your registered agent moves, you must submit a form to the Secretary of State in the state in which your LLC was formed. You typically cannot make this type of change on your annual report and should submit the form immediately when the change occurs. If the state has the name of an incorrect registered agent or the wrong address, important communication may not make it to you.