Why can't I take my office in home I work three days a week at home?

[wbreezeco]

I have to have the office for employment

[DanielV01 · Accepted solution]

It depends.  If you are an employee, in general, the provision to be able to deduct the use of a Home Office was eliminated (or suspended) by the Tax Cuts and Jobs Act.  However, it is still available as a deduction if your employer must make an accommodation for you because of a health condition.  In this case, you can enter your expenses in the "2106" section as you may have in prior years.

However, you might not see a significant change in your tax return because of it.  Another change of the TCJA was the expansion of the Standard Deduction.  The increase in the Standard Deduction from $6350 to $12000 for a single individual means that fewer people are able to itemize, which is how you would be able to claim expenses such as the Home Office Expense if you still qualify to claim it.