Rented Apartment Converted As An Office Only After Marriage

[UkuleLee]

I got married and now live in my spouses apartment nearby by about 3/4 mile. Because we both work remotely, and I have a small side business I operated out of my former apartment, we decided to keep my small apartment for use as an office. I work there almost exclusively for my W2 employer and it is the principal location of my small business. I go to my spouse’s apartment to live, as anyone would normally do if they commuted to a job. Can I deduct 100% of the small apartment for business? We are filing jointly for the first time. 

[HopeS]

No, you can't deduct home office expenses as a W-2 employee.  Employees working from home can't take the home office deduction, even if they've been asked to work from home. This law has been in place since 2018 when the Tax Cuts and Jobs Act was signed into law. 

Since the 2018  tax reform became law, generally only self-employed people can claim tax deductions when working from home.  The deductions have to be related to your self-employment and not income earned as an employee.

Please review the guidance in the link below:

Employees Who Work at Home

@UkuleLee 

[UkuleLee]

Thank you.