Can a working-from-home CA employee with part time realtor job write off home office expenses as a realtor and employee both on CA return??

[tntntnk]

Hi there, I got W-2 and 1099-NEC for being an employee and a part time realtor in 2020. I only worked in California. I wrote off home office expenses for realtor job as part of my business expenses. My question is, since CA allows employees to claim home office expenses while filing itemized deduction, and I did work 9.5 months at home as an employee, can I also put my actual home office expenses against my W-2 for CA tax return? Thanks a lot in advance!

[MaryK4]

Yes you could use the Employee expenses deduction as well as the Home Office Deduction, as long as no expenses are double counted. 

However, there is a catch:  For the Home Office deduction for Self-Employed, you must regularly use part of your home exclusively for conducting business. For example, if you use an extra room to run your business, you can take a home office deduction for that extra room.

If you used the same area for both W2 and 1099-NEC income, you would disqualify yourself for the IRS Home Office deduction.  (See The Home Office Deduction - TurboTax Tax Tips & Videos)

[tntntnk]

Thanks a lot!