Employees working from home can no longer take the home office deduction as of 2018 due to the Tax Cuts and Jobs Act that was signed into law in December of 2017. Prior to that, employees who worked from home at the convenience of their employer were allowed to deduct home office expenses under the 2% rule.
But if you are self-employed, housing-related expenses such as mortgage interest, rent, utilities, repairs, and depreciation for the portion of your home or rental that you use to run your business are allowable expenses under the home office deduction. These would be deducted on Schedule C, along with your other self-employed business related expenses.
Below are steps to be brought to the Schedule C entry section: