Can only certain occupations of employees take the home office deduction in 2018?

[lemn64]

My husband's employer requires him to work from home as they do not have an office in our state. 

[DoninGA · Accepted solution]

For tax year 2018 thru 2025 employee business expenses are not deductible on a federal tax return.

Only Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses can report employee business expenses on a Form 2106.

[lemn64]

Thank you for confirming what I suspected.