Can I claim a home office deduction as a W-2 employee?
Generally no. Since the 2018 tax law, W-2 employees can't deduct home office expenses on their federal return, even if you work from home full-time, and even if your employer requires it. The deduction that used to allow this (unreimbursed employee business expenses) was suspended through 2025. The home office deduction is still available to the self-employed, independent contractors, and freelancers who use part of their home regularly and exclusively for business. If you're a W-2 employee with real home-office costs, the better path is to ask your employer for an accountable-plan reimbursement, which is tax-free to you. A few states still allow employee deductions on the state return, so check your state's rules. If you have self-employment income on the side, that activity may qualify; see wealthserene.com/tools/self-employed-hub.