"I also work part time as a remote nursing faculty with another online nursing school and receive a w2."
"The irs allows home deductions for trade or business."
No. The IRS allows home deductions for a business, if additional rules are met. You don't have a business. You are an employee. The W-2, alone, makes you an employee, not a self employed (business) person.
Section 199A defines a qualified trade or business by exclusion; every trade or business is a qualified business other than:
- The trade or business of performing services as an employee, and
- A specified service trade or business
