Are you referring to a home office? Expenses are for the entire year.
Are You an Employee?
Tax Cuts and Jobs Act (TCJA) of 2017 added a limitation that prevents many from utilizing a home office. The TCJA eliminated miscellaneous itemized deductions for individual taxpayers. Unfortunately, home office deductions are considered miscellaneous itemized deductions. This effectively requires that a taxpayer have self-employment income in order to take the Home Office Deduction.
Individuals will need to consider their home state of residence for a state deduction. Certain states, like New York, allow for the use of itemized deductions and did not couple the TCJA changes with their own tax rules. So, in certain situations, employees who cannot take the deduction on their federal returns may qualify for the deduction on their state returns.
