Per the IRS "Employees are not eligible to claim the home office deduction."
Prior to passage of the 2017 Tax Cuts and Jobs Act, employees could possibly include unreimbursed business expenses if they worked from home at the convenience of their employer. But the tax code overhaul paused that ability until the provisions sunset at the end of 2025.
So for now, only self-employed taxpayers and independent contractors can take the federal deduction.
~ Amy ~
