I am a salaried engineer for a company in New Mexico. Pre-pandemic, my primary work location was a remote site with a 2-hour round trip commute. I had a personal desk space at the remote site with my name on it. Since March 2020, I have been working from home and only commuting to the remote site as-needed (usually 1-2 days per week, not regularly scheduled). I no longer have a personal desk at the remote site, I bring my laptop with me and use whatever table space is available as a temporary workspace for the day. Can I now consider my home as my primary work location? What home office expenses can I deduct, and can I deduct mileage driving to the remote site?
