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Level 2
April 13, 2026
Question

My wife works from home full-time. She does not have an office at work and is not required to go to the office. Does she qualify for the home office deduction?

  • April 13, 2026
  • 1 reply
  • 52 views
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1 reply

Level 13
April 13, 2026

No, not if she is a W-2 employee. Even if your wife’s employer does not provide her with an office and she is required to work from home, the IRS does not allow employees to deduct unreimbursed employee expenses. 

 

She would qualify for a federal home office deduction if she has self-employment income. If she performs freelance work or runs a side business as an independent contractor from that office, she could potentially deduct a portion of her home expenses. However, she still cannot use those expenses to offset the income from her W-2 job.

 

Also, some states still allow unreimbursed employee expenses, so check your specific state's instructions as you may be eligible for a state deduction.