Can you use the Home Office Deduction for hybrid/remote employees on a New York State Tax Return?

[FoundlingsAreOurFuture]

I understand Home Office deduction is not applicable until after 2025 on your Federal tax return. I understand that, in most cases, W-2 Employee unreimbursed expenses are also not applicable on your Federal tax return until after 2025.

This is not a question on the Federal return. This is a question for the New York State Tax return, or any State Tax return, perhaps.

Let's say your job is hybrid and not because of a Pandemic but on a permanent basis. The job description is you work from home 3 or 4 times a week and work 1 or 2 days a week in the office. They don't provide you anything for a home office, apart from work phones and work computers which you take with you to the office, as well. It's not a suggestion or request or preference that you work from home. It's part of the job description. The position. And, in addition, you may need to work early morning hours and late evenings, weekends, all from home, to get your job done. You can't always be at the office when you're basically in a position that's in a 24/7 environment.

The question is, under those parameters, is it appropriate to fill out the home office deduction and/or W2-job related unreimbursed expenses on the New York State Tax return?

I feel like there's an argument to be made here as yes. If your HR literally assigns you as a hybrid employee and the position states the days you're working in the office and the days you're working from home, shouldn't that be proof enough?

[JulieS]

Yes, as it says in TurboTax, the deduction isn't available on your federal return, but you can enter it if it's deductible on your state return. 

Here's how to enter your home office expenses:

1. Sign in to TurboTax.
2. Select  Deductions & Credits.
3. Select Start to the right of Job Expenses for W-2 Income, which is under Employment Expenses.
4. Answer the first question Yes.
5. Answer the remaining questions according to your situation.