Many real estate agents have an Office in the Home as independent contractors reported on 1099-MISC.
Regarding your W-2 employment, consider first if you qualify to have an office in the home. Some realtors receive W-2 wages for manning the office phone at the Brokerage. If this is the case, then there is no need for office in the home.
According to the IRS, you can only claim the home office deduction if your office is used regularly
and exclusively for your business and
is your principal
place of business. In addition, if you're working at home for an
employer, your home office must be for the convenience of your employer – not just you.
This means if your
employer lets you telecommute as an option, you can't take the deduction.
However, if your employer doesn't have their own office or workplace, forcing
you to work from home, you may be able to claim the deduction.
If you still qualify for office in the home, follow the instructions in this answer:
https://ttlc.intuit.com/replies/5859935
