Under current tax law, the home office deduction is available for self-employed individuals reporting income on Schedule C Profit or Loss from Business of the Federal 1040 tax return.
If you are an employee working remotely rather than a business owner, you unfortunately do not qualify for the home office tax deduction (however some states do allow this tax deduction for employees).
Prior to the Tax Cuts and Job Act (TCJA) passed in 2017, employees could deduct unreimbursed employee business expenses including the home office deduction. However, for tax years 2018 through 2025, these deductions for employee business expenses have been eliminated.
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