I now work a permanent hybrid schedule but I can come into the office if I want to. Can I claim home office deduction for NY State? What about employee expenses?

I'm not an employer. I receive a W-2 for this example. I work a hybrid schedule permanently now. A few days at home and a couple of days in the office. It is not because of covid-19 but the work culture changing as a result of the covid-19 pandemic societal effects. On the other hand, my employer allows me to voluntarily come into the office on the days I work remotely. They're not stopping me from coming in. It's optional. But my current designation is a hybrid employee. I'm not classified as an essential employee, where I would have to be in the office at all times.

So, with all that being said, can I claim a home office expenses deduction for NY State? I know Home Office deduction is suspended for Federal returns until 2025 for W-2 employees only. But New York State will still accept it, from what I recall. I'm just not 100% positive if I qualify for Home office. It feels like a gray area. What's my main office? I'm not sure. It's 60-70% remote and 30-40% in the office. My employer is not barring me from the building on the days I work remote and HR classifies me as hybrid. I don't know what the right answer is here.


What about W-2 Employee expenses deduction? Can I deduct things you would normally deduct for home office such as a portion of my utility bills, coffee supplies, my designated home office square footage, and so forth?