This is not a deductible expense. While you use part of your home for your job, you have a job site considered your primary work location. Therefore, you do not qualify for the home office deduction.
Generally speaking, to qualify for the home office deduction,
- Exclusive and regular use: You must use a portion of your home exclusively and regularly for your business.
- Principal place of business: Your home office must be either the principal location of that business, or a place where you regularly meet with customers or clients.
Furthermore, the business deductions on Form 2106 are allowed for Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an individual with a disability claiming impairment-related work expenses. All other taxpayers can no longer deduct these expenses beginning in tax year 2018.
Home Office Deduction
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