Is your wife a W-2 employee?
Sorry---W-2 employees cannot deduct expenses for working from home. Job-related expenses were eliminated as a deduction for W-2 employees by the tax laws that changed for 2018 and beyond. Your state tax laws might be different.
https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...
If your wife is an independent contractor then the home office goes on her schedule C with other business expenses.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
