My wife works 100% remote. Last year, I built her an office in our backyard. Can I deduct the cost of building the office? It is used exclusively for her work.

[Bsch4477]

Is she an employee?

[johnalldredge]

Yes, she works for a large company. 

[Mike9241]

if she's an employee (get's a w-2) none of the costs of that office are deductible due to a 2018 change in the tax laws effective through 2025