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Deductions & credits
If you are an employee receiving a W-2, then you cannot claim home office expenses even if you have no other location from which you can work. It is simply not allowed on the 2019 Federal tax return if you are an employee.
You can enter your home office expenses on Form 2106 Employee Business Expense. Some states do still allow a deduction for employee business expenses, but it is not a Federal deduction currently. Enter '2106' in the search box to get started.
If you were self-employed (not an employee receiving a W-2) reporting your income and expenses on Schedule C, then you would be considered to be running your own business. You may be eligible to claim home office expenses on Schedule C in that situation.
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‎June 17, 2020
8:31 PM
9,853 Views