Employees working from home can't take the home office deduction, even if you've been asked to work from home due to COVID-19. This has been in place since 2018, when the Tax Cuts and Jobs Act was signed into law. Prior to that, employees who worked from home at the convenience of their employer were allowed to deduct home office expenses under the 2% rule.
If you're self-employed, however, housing-related expenses such as mortgage interest, rent, utilities, repairs, and depreciation for the portion of your home or rental that you use to run your business are allowable expenses under the home office deduction.
You may be able to claim the home office deduction if your office is:
- Used regularly and exclusively for your business, and
- Is your principal place of business (both conditions must apply).
When you enter your home office information in TurboTax, we'll ask some questions to determine if you can claim the deduction and how much the deduction is worth. You’ll need information like the square footage of your residence and the rooms you worked in.
别轻易把家里当Office减税，卖房子的时候麻烦不说，多卖的价钱要缴税反倒不划算
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ReplyDeleteAre full-time W-2 employees working from home eligible?
They are not. In 2017, the Tax Cuts and Jobs Act suspended tax write-offs
for home office deductions through 2025. That means if you are an employee
who gets a W-2 from an employer, you are not eligible for the home office
deduction -- even if you're working from home.
http://www.cnet.com/personal-finance/the-home-office-tax-deduction-the-reason-you-cant-use-it-even-after-working-from-home-for-a-year/