Home office Deduction for W2 employee working in different state from company

[tb001]

I 'm a full time W2 employee. My company is in Arizona state and I live in New Jersey . My company doesn't have any office in my state so I work remotely from home permanently since i joined the company. I have a separate office at home.  Can i deduct home office space as expense from either federal or state or both?

I guess my use of home office would be considered under the category of "convenience of the employer" (see image below).

[JulieS · Accepted solution]

No, the home office deduction for employees was eliminated with the Tax Cuts and Jobs Act of 2017 for federal returns. Click here for IRS guidance. 

It is still allowed for self-employed taxpayers on the federal level. Some states allow the deduction  too, but New Jersey is not one of them.