If he was a W2 employee, he cannot take the home office deduction in 2021 (there is no Unreimbursed Employees Expenses this year). However, if you live in Alabama, California, Hawaii, Arkansas, New York, Pennsylvania, and Minnesota, you can still claim some of these deductions when you file your state taxes this year.
The most important thing to remember with the Home Office deduction is to check the state requirements- for the IRS, the office space claimed must be regular and exclusive. The exclusive part means no other personal activity can occur in the space- so have it well defined. As long as you keep the receipts of payments with your tax records, you will be okay if you are audited, Definitely use the percentage of time for working in the office as well.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
