Home office expenses of employees

Description

Abstract: One requirement that must be met to qualify for a home office deduction is the “employer convenience test,” which is hard to satisfy unless the employer doesn’t provide the employee with an appropriate space in which to get their work done. This was the situation in a recent court case. This article looks at the case, in which the court ruled that an employee whose home was treated as her company’s “branch office” did indeed qualify for a partial deduction.