Home office deduction for supply storage and class prep? Wife is a teacher (science, grades pre-K thru 5th). School can't store the supplies, so it's for their benefit.

[RB1]

School is getting storage space at our house for free.  So. Much. Science. Stuff! (She is a W-2 employee.)

[Carl]

Unfortunately, any W-2 work related expenses including a home office are no longer deductible. I even took the time to check, and while teacher expenses can be claimed, you haven't incurred any expenses to claim by providing storage space at no cost to the school.

[Cindy0H]

The home office is no longer available for W2 employees. Job-related expenses for employees are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017. However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

Additionally, job-related expenses may be deductible in your state. Enter your expenses and we’ll figure out if you can deduct them.

If you have other questions about this, ask in the comment section below.

[RB1]

Thanks.  Any thoughts on claiming a donation of the FMV of the storage space?  Or is that too creative? It is literally an entire bedroom.  The school is a Catholic school, if that matters.

[Carl]

Nope, it's not a donation any way you look at it. You still own the property. The school does not have exclusive use of it, and they have no say in how you decide the space is used.