I started working from home not long after the pandemic started, that whole time I was living in an apartment. Do I calculate the home expenses by month or year?

[ColeenD3]

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.

[jasminehines299]

I am an employee for a company in Louisiana. Can I deduct the purchases of the computer and monitor I used to work for the company? 

[ColeenD3]

Again, these are employee business expenses and just like the home office, they were disallowed for employees.

TCJA suspended all miscellaneous itemized deductions that are subject to the two-percent of adjusted gross income floor, including unreimbursed employee travel and moving expenses. This TCJA suspension applies to taxable years beginning after December 31, 2017, and before January 1, 2026