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I have the same concern, with Covid and being forced to work from home. A backup generator needed to happen.
What is the justification for the deductions? Medical? Very unlikely, as noted above. Employee Business Expense (forced to work from home)? No, almost all employee Business Expenses were removed in the Tax Cut and Jobs Act of 2017.
Unfortunately, "needed to happen" is not a justification for a deduction under the Tax Code. If you have another theory, please come back and tell us.
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