W-2 employees cannot claim this. The TCJA suspension of unreimbursed employee business expenses was made permanent by OBBB — even fully remote W-2 workers are excluded. This calculator assumes a Schedule C / self-employed context.
Sources & References
Primary references used for this content
Business Use of Your Home
Qualification rules, both methods, worked examples.
View on irs.gov
Disallowance of certain expenses in connection with business use of home
Statutory basis for the deduction and its income limit.
View on law.cornell.edu
Profit or Loss From Business
Where the deduction is claimed (Form 8829 for actual method).
View on irs.gov
✓3 primary sources; links re-checked on a weekly rotation by the source watcher
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.