No, you cannot claim employee business expenses such as home office expenses on your Federal return when you receive a W-2 as an employee. The employee business expense deduction was suspended by the Tax Cuts and Jobs Act for tax years 2018 through 2025.
Under the rules for claiming home office expenses as an employee, the space must be used regularly and exclusively for business, it must be your principal place of business, and it must be for the convenience of your employer. If you do qualify under these conditions, you may want to enter the expenses into your Federal return anyway.
Some states did not conform to the change and they still allow a deduction for employee business expense. You can enter the information about your expenses into Form 2106 as part of your Federal return. Then, if it is allowed by the state return, the information will be transferred there.
Use these steps to go to that section of your Federal return:
Sorry---W-2 employees cannot deduct job-related expenses on a federal return. Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond. Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.
TEACHER EXPENSES
Go to Federal>Deductions and Credits>Employment Expenses>Teacher (Educator) Expenses