Home office deduction - what wages to report

[rjansing]

In reporting total wages for completing home office forms, do I use the W2 amount in Box 1 or Box 3 (SS wages)?  Should the amount I use be before or after my 401k contribution deduction? 

[Coleen3 · Accepted solution]

Enter Box 1, your federally taxable wages. You are seeking to reduce that amount with your home office.