Home Office deduction

Forum|Forum|1 year ago
March 25, 2025
1 reply
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My husband used the home office before his death in February, 2024. The family elected not to receive salary from the non-profit foundation for which he worked. Therefore, $0 income, but the office was used and continues to be used by the foundation. Doesn't seem right that the home office cannot be claimed as used.

DavidD66

To be eligible to take a home office deduction, it must be used in connection with a trade or business. Employees are not eligible to take a deduction for a home office. If your husband was self-employed, he was eligible for the deduction (if he otherwise qualified). If he was an employee he was not eligible.

There is no deduction for allowing a foundation or charity to use your home (or any other property).

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