We receive a 1099-NEC and used a home office deduction last year. Can we do it again this year or do we only qualify for a Section 179 deduction for Home office

[Quebmana]

We receive a 1099-NEC and used a home office deduction last year. Can we do it again this year or do we only qualify for a Section 179 deduction for Home office

[MinhT1]

You cannot take a section 179 deduction for your home office. 

You are allowed to take a home office deduction if you are self-employed and use a home office which satisfy the conditions imposed by the IRS. And you can take the home office deduction every year as long as you still use a home office.

Please read this TurboTax article for more information.