Home Office Deduction

As more employees worked from home in 2020, they may be asking if they can deduct home office and other unreimbursed employee costs. This deduction is no longer allowed for employees after the tax changes that passed in 2017.

The deduction is available to self-employed and independent contractors on Schedule C. They can deduct a room or space in their home that is used regularly and exclusively at their principal place of business.

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