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Deductions & credits
No. For a W-2 employee to claim a home office, he must not only meet the Regularly and Exclusively test, he must meet the convenience of the employer test. This almost always means he does not have a place to work at the employer's facility
References:
Home Office. http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Home-Office-Deduction
Home office convenience of the employer http://www.nolo.com/legal-encyclopedia/can-you-deduct-your-home-office-when-youre-employee.html
‎June 6, 2019
6:22 AM