More clarification on covering employee expenses while working from home. Click on the title in the post at the bottom of this page to see the full article.
Who is eligible to deduct home office expenses?
An employee can deduct home office expenses if he or she is required to maintain a home office that was not reimbursed under an employment contract, and the home office must meet either of the following conditions:
- It must be the employee’s principle place of employment, or
- The space must be used by the employee exclusively for the purpose of earning income from employment and used on a regular and continuous basis for meeting customers or other persons in the ordinary course of performing the employment duties.
To deduct home office expenses, an employee would generally need
- a formal work-from-home written agreement under the employment contract, and
- Form 2200 – Declaration of Conditions of Employment, signed and prepared by the employer.