
Over the last five years, the number of Americans working from home full time has gone from boom to bust. Unfortunately, full-time employees still can’t claim a tax deduction for home office expenses—that tax benefit is reserved for freelancers and small-business owners.
Up until tax year 2017, full-time W-2 employees could write off some of their unreimbursed home office expenses as itemized deductions. The Tax Cuts and Jobs Act (TCJA) of 2017 suspended this once-popular tax break until 2025.