HOME OFFICE

[GeorgeM]

Client gets hired by international firm, must work out of his home.  His job is all computer based, and training, trainies come to his home. Closest office is about 75 miles from his home.  He insists he cannot claim a home office.

Can someone please explain why he is allowed a home office, he don't beleive me.

 

Thank you

[SaraEA]

If he is an employee, home office expenses used to go on Sch A under the 2% miscellaneous.  That section of Sch A has been deleted, so no where for an employee to claim a home office.  If he is a 1099-Misc worker, he can claim home office on Form 8829, provided it is used regularly and exclusively for business.

[Terry D EA]

The only reason I can see here is the 2106 unreimbursed employee expense has been eliminated. So, if he is indeed an employee and not a sub contractor, then I agree he cannot use the home office expense as the 2106 was used for such expenses.

[Terry D EA]

Also, and as SaraEA said, these expenses used to go on the Sch A.

[GeorgeM]

Can he use a schedule C because he also has office expenses which he is not reenbursed for?

I agree he is an employee, but the company makes him work from his house, is he a statutary employee?

[Abby Normal]

40 minutes ago, GeorgeM said:

Can he use a schedule C because he also has office expenses which he is not reenbursed for?

I agree he is an employee, but the company makes him work from his house, is he a statutary employee?

No and no.

[Catherine]

5 hours ago, GeorgeM said:

is he a statutary employee

That doesn't follow working from home.  The client MAY be a statutory employee, where a Sch C is appropriate.  See their employment contract.