How can I determine if I qualify for home office expenses?

Forum|Forum|1 year ago
April 2, 2025
1 reply
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Broadly speaking, I'm curious if I qualify for home expenses. I work from home 50% of the time.

In particular, I'm curious if this set of expenses qualify: My home office is in the basement. Flooding this year required me to (1) replace flooring in the room and (2) re-route water flow on my house to prevent future flooding. Would that qualify?

Ask the Experts - MetLife VIII - April 2025

AmyC

Employee

It depends. Federal and state laws vary.

For the federal the rules to have employee expenses are very limited. See About Form 2106, Employee Business Expenses to take the deduction.

If someone falls into one of these employment categories, they are considered a qualified employee:

Armed Forces reservists
Qualified performing artists
Fee-basis state or local government officials
Employees with impairment-related work expenses

No other type of employee is eligible to claim a deduction for unreimbursed employee expenses.

Your state may allow employee expenses for an office in home and those expenses would be related to your office and home. It may not allow any deductions.

Do you qualify at the federal level? In which state do you reside?

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bryanpriorAuthor

I don't fit those criteria for federal level.

I live in New York and generally work in NYC when not at home.

Vanessa A

For NY, it is possible to claim a home office expense, if you meet the criteria below:

if you are claiming business use of your home, a letter from your employer stating all of the following:

a home office is necessary for your employment
office space is not available at their location

Note: You can claim a deduction for a home office only if you use that part of your home regularly and exclusively as your principal place of business. You cannot claim a home office for occasional or incidental use. The regular and exclusive use must be for the convenience of your employer and not just appropriate and helpful in your job.

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