Home Office deduction

[ksteen2]

My husband used the home office before his death in February, 2024. The family elected not to receive salary from the non-profit foundation for which he worked. Therefore, $0 income, but the office was used and continues to be used by the foundation. Doesn't seem right that the home office cannot be claimed as used. 

[DavidD66]

To be eligible to take a home office deduction, it must be used in connection with a trade or business.  Employees are not eligible to take a deduction for a home office.  If your husband was self-employed, he was eligible for the deduction (if he otherwise qualified).  If he was an employee he was not eligible.  

There is no deduction for allowing a foundation or charity to use your home (or any other property).