Self employed tax question

[sethdnoble]

my wife works remotely for a university in a different state than we reside. 100% work from home. They do not provide health care or other benefits (401k, etc) as part of her consulting. We received a W-2 for this income. I would like to claim this as a self-employed business with expenses, but not sure I can since we received a W-2 from the university. How should I account for home business expenses related to this transaction?

[RebeccaC]

Since your wife received a W-2 you would need to input that information, and you were wondering how to enter home office expenses??

[sethdnoble]

yes, how to claim home office expenses. In prior years I've had minor employment related expenses to claim, but was not self-employed. This year, being 100% work from home, with no benefits, I assume it is better to claim this as a self employed business, and not simply as an employment related expense.

[RebeccaC]

You can follow the steps below to enter your home office expenses.

[Coleen3 · Accepted solution]

If she received a Form W-2, you can't reclassify it as self-employment income. Any business expenses would go on Form 2106 Employee Business Expenses. It flows to Schedule A Itemized Deductions.

• Click Federal Taxes
• Click Deductions & Credits
• Click View All Tax Breaks
• Click Employment Expenses and (Start or Edit)

• Please see the link below for more information and pay attention to the special rules for employees at the end of the article:

  https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction