California - Home office deduction for hybrid (2/3 days office -2/3 days home) working w2 employee

[nishat]

Hello,

Can hybrid working w2 employee claim home office deduction for California state filing? I am aware that I cannot claim home office on my federal return from 2018. I am hybrid working employee and have worked 2-3 days a week from home office. Can I claim home office and other expenses like office furniture, utility bills and expenses of electronic device as a deduction ?

Is there any max limit I can claim as a home office deduction and expenses for California ?

[MaryK4]

Yes, you can claim the home office expense for California.  There is no limit to the amount of the deduction, but California uses the same guidelines as the federal- the area must be used EXCLUSIVELY for work so you cannot use the area for any other reason.  

In order to claim a home office expense, you must ensure that the area of your home is used regularly and exclusively for business purposes. If this test is met, then you would claim any direct expenses that are used exclusively for the business (e.g., computer, supplies, etc.). For indirect expenses, you would compute the percentage of your home that is being used for business purposes and apply the percentage against any indirect expenses (e.g., utilities, insurance, and depreciation).   Source: FTB Publication 984 Business Expenses Revised: 03/2017