Working Remotely

[priorm]

My husband is now working from home 100% of the time.  Are there any tax deductions or incentives available?

[tgaborit]

That is a great question.  That depends on a few things for Federal Tax Purposes:

• Is your husband an employee or Self Employed?
  • If your husband is an employee, at this time, there is no deduction for home office due to the Tax Cuts and Jobs Act.  This is true through tax year 2025
  • If your husband is Self Employed there are a few items for the home office deduction that can be taken, such as the simplified method for the home office or actual expenses.  
    • You would need to know the square footage of the room used exclusively for business, the total home square footage as well as the mortgage interest (if you own) or rental payments (if you rent), the total utilities and improvements to the home and home office, if any.  Please note, the area must be used exclusively for business.  

As for state implications, this depends on your state and each state has their own rules regarding the processes for Home Office Deductions.  

Here is a great link on the information: Home Office Deductions