Business – Use of Home – Employee
For tax years 2018 – 2025, the following occupations can take this deduction:
- Armed Forces reservist
- Qualified performing artist
- Fee-basis state or local government official
- Employees with impairment-related work expenses
To access the home office expenses section, go to our Form 2106 – Entering Unreimbursed Employee Expenses in Program FAQ.
Related Links
- Business – Use of Home – General Information
- Tax Reform Provisions that Affect Individuals
- Publication 587 Business Use of Your Home (Including Use by Daycare Providers)
- Topic No. 509 Business Use of Home
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.