Thank you for the replies. Prior to COVID we were able to work from home. With the job in general, we were on the road often going to various locations across the state, so we were able to work from home when needed due to that flexible schedule. The amount of time spent working at home did shift to 100% during COVID. I do have a "flexible work agreement" signed with working from home officially indicated for 4 out of 5 days of the week. On paper 1 day of the week I was written to be in the official office, although we did not follow that schedule in practice. I definitely considered my home my work location. It seems like it is not completely clear on the IRS website how it would qualify.
