As defined by the U.S. Internal Revenue Service (IRS), "convenience of employer" generally means that an employer has not provided an employee with the necessary resources for an employee to work remotely, such as a physical office or technology, which requires the worker to provide for their own home office equipment.
under Hamacher, 94 TC 348 (1990) if you use the space as an employee, if it's not for the convenience of the employer the exclusive use test is not met and you are not allowed any home office deduction.
other tests to be met to qualify for home office deduction
- regular use - the area used for your side business must be used on a continuing basis. occasional or incidental use does not neet this test.
- exclusive use - the area is used for business purposes only. any personal use means this test is not met
otherwise, you take the home office deduction on Schedule C where you report your self-employment income.
other
