My wife was employed in Maryland from 2012-2015 (we live in NY) and she had a W-2 from her MD employer. In 2016, she worked part-time for a month in MD for the same employer and received a 1099-MISC for the same role. We own a home close to her MD workplace which we use occasionally. We’ve always received a W-2 in the past, so new to the “independent contractor” deductions and quite frankly didn’t realize employer had not deducted any taxes till we received the 1099-MISC (we underpaid taxes). Since she stayed in our house rather than a hotel, can we deduct our home expenses we incurred as a business expense? Would that quite literally be that month’s mortgage/property tax payment? Anything else I am missing? Appreciate your help in advance!
