I found a good resource here that might be useful:
https://www.nolo.com/legal-encyclopedia/can-you-deduct-your-home-office-[product key removed]yee.htm....
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Convenience of Employer Test
Employees may only take the home office deduction if they maintain the home office for the convenience of their employer. An employee's home office is deemed to be for an employer's convenience only if it is:
- a condition of employment
- necessary for the employer's business to properly function, or
- needed to allow the employee to properly perform his or her duties.
The convenience of employer test is not met if using a home office is for your convenience or because you can get more work done at home. For example, you won't pass the test if you have an outside office provided by your employer but like to take work home with you. But you would pass the test if your employer doesn't provide you with an office, or if there is some valid business reason why you must work at home. In one case, for example, an employee was entitled to the home office deduction because her employer required her to perform work during off-hours when her regular office was closed.
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Condition of employment? I'm classified as a hybrid employee by HR. To me, that seems like a gray area, at worst.
Necessary for the employer's business to properly function? Well, even outside of my hybrid schedule, I may have to work off-business hours and that is not something I can do at the office.
Needed to allow the employee to properly perform his or her duties? Yes, I'd say so for me. As I said, there are occasions where I have to work off-hours, even outside of normal business hours, be it office or remote work.
In addition, the company doesn't provide me with a home office. If I can stand on my head in the middle of my living room and get the work done, that's fine with them. But for my responsibilities, I need a proper home office to replicate my setup at the office. Then add-on that I'm now classified by HR as a hybrid employee. From where I sit, it does seem like to me that it's not an outright no or an outright yes, with respect to a home office deduction (at the state level since it's suspended until 2025 for federal return).
