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

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.