Home Office Expenses

[OmegaPlus]

I was employed as an engineer by an engineering company for 25 years and then I retired from that firm. I went back to work as an independent contractor through a company that handles contract labor and essentially does the ADP of my hours and pay which I submit weekly, continuing to perform essentially the same work as I always did for the firm. The engineering company that I originally worked for has been acquired by another firm and then again by a third firm and I continued to provide engineering consulting to the new firm.  I have done this for 15 years changing the company that handles contract labor several times.  In the example that Turbo Tax cites, “For John's first three years as an independent contractor the IRS will continue to presume the income is wages. As a result, unless John can demonstrate that under Federal laws and principals his status should no longer be that of an employee.” At what point does the “statute of limitations” run out so that I can deduct home office expenses?

[AnnetteB6]

The information you quoted with regard to the IRS presuming that the income is wages for the first three years is a qualification for claiming the Qualified Business Income (QBI) deduction.  This is not related to whether you qualify to claim expenses for a home office.  

If you are working as an independent contractor (whether for a former employer or not), you can claim home office expenses without a time restriction as long as the qualifications for the home office deduction have been met. 

You may want to consider amending your prior tax returns if you have not been claiming this deduction already.  You can amend 2019, 2018, and 2017 at the current time.