For tax years 2018 through 2025, the business use of home deduction (Form 8829) for employees is not allowed due to the suspension of the deduction for miscellaneous itemized deductions subject to the 2% AGI limit on Schedule A (Form 1040), Itemized Deductions.
Before the Tax Cuts and Job Act became law, the only way you would be able to claim the business use of home deduction, if you were an employee, would be if your employer did not provide a local office space for you to work.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
