This is part of the Home Office series.
Why YOU Should Care:
If you are an employee of someone else and you use a part of your home for business, you may qualify for a deduction for its business use.
To qualify to deduct expenses for business use of your home, you must first meet the basic requirements for the deduction. Additionally:
- The business use of your home must be for the convenience of your employer (rather than you), and
- You must not rent any part of your home to your employer and then use that portion to perform services for that employer.
You are an architect employed by an architectural firm. The firm provides you with an office to review blueprints and meet with clients, but you prefer to use the office you have set up in your home because it gets better light. Even if you use this home office regularly and exclusively, it is not for the convenience of your employer, and would not qualify for the deduction.
How to Claim:
As an employee, you must itemize deductions on your Form 1040 Schedule A to claim a deduction for the business use of your home and any other employee business expenses for which you were not reimbursed.