Correct. You can take a home office deduction only if you use it for business (not for W-2 employee) work. It used to be allowed for the convenience of the employer, but the Tax Cut and Jobs Act eliminated that provision so you have to be "in business" in order to qualify.
To claim the home office deduction, a taxpayer must use part of their home for one of the following:
- Exclusively and regularly as a principal place of business for a trade or business
- Exclusively and regularly as a place where patients, clients or customers are met in the normal course of a trade or business
- As a separate structure that's not attached to a home that is used exclusively and regularly in connection with a trade or business
- On a regular basis for storage of inventory or product samples used in a trade or business of selling products at retail or wholesale
- For rental use
- As a daycare facility
Here is a link to the rules on the IRS website.
