How come I am not qualified for home office space deduction even though I worked from home all year?

Were you self-employed or were you a W-2 employee?    If you were self-employed you can put home office expenses on your Schedule C.   If you are a W-2 employee, you cannot deduct anything for a home office on a federal tax return.

W-2 employees cannot deduct job-related expenses on a federal return.  Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond.  Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.

If you are preparing a return for a state that lets you deduct job-related expenses, the information will flow from your federal return  to the state return, so enter it in Federal>Deductions and Credits>Employment Expenses>Job-Related Expenses

It depends. If you are an employee, there is no deduction for job related expenses with the exception of few professions. Here is the list:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

If you are self employed, the home office deduction has some very clear and important rules that must apply or there is no deduction.

1. Exclusive Use: This means nothing can be in that space for any reason that is not work related. No personal use in that area for any reason.
2. Regular Use: If you have any other office location available for your business, there is no home office deduction allowed.
3. Principal Place of Business: Review the link below for greater detail.  
   1. Can I take the home office deduction?
   2. Where do I enter the home office deduction for my business?
   3. What qualifies as my Principal Place of Business for home office deduction?

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