One way to find work-at-home opportunities is by answering ads that look promising.

Another is to ask yourself what you know well enough to teach--and set yourself up as a tutor. Whether it's piano or a foreign language or calligraphy or crocheting, you just might know enough about something to be able to teach it.

And if you own a house, you could try renting out rooms or even taking in boarders (if you are up to the extra meal preparation). That is considered a home-based business by the IRS.

And it is. You do have to advertise and sort through the applicants, check their references, arrange for their move-ins and move-outs, deposits, phone use, etc., etc.

You have to draw up a rental agreement, possibly get a lawyer on tap--maybe make some adjustments in your house, like extra phone jacks or different doors.

Any expenses incurred in connection with renting rooms are deductible expenses.