There pretty clearly isn't based on what the comment said. Part time work from home implies that it's for the convenience of the employee and also that the employee has another place that they also work, either of which is sufficient to make the deduction disallowed.
I was following the flow chart in the publication, I think there can be good cause to deduct a home office for an employee because "a few days a week" could very well be the majority of the hours worked, and having a dedicated space helps. You're assuming they work less than half the time at home, and that it is strictly for their convenience and not the employers. Those were not my assumptions. If an employer offers work from home they obviously derive benefit from it (perhaps better retention rates or easier recruiting).
Like I said, there is clearly the opportunity to deduct this expense. There are obvious pitfalls that you pointed out.
> I was following the flow chart in the publication
There are two questions on the flowchart that seem to clearly rule out toxican's home office from being deductible.
Do you work at home
for the convenience of
your employer?
Probably not. Working from home a few days a week is generally something done for the convenience of the employee.
Is it your principal place
of business?
Almost certainly not. Principal place of business is not defined to be where you do most of your work, according to the IRS. They clearly state that "You have no other fixed location where you conduct substantial administrative or management activities of
your trade or business."
Toxican stated that he does not work exclusively from home. Unless he basically does no work in his employer's provided office (even a day a week is certainly substantial), he's not eligible for the deduction.
> I think there can be good cause to deduct a home office for an employee because "a few days a week" could very well be the majority of the hours worked, and having a dedicated space helps. You're assuming they work less than half the time at home...
The IRS doesn't care about the "majority" except when it's "substantially all".
> ...and that it is strictly for their convenience and not the employers. Those were not my assumptions. If an employer offers work from home they obviously derive benefit from it (perhaps better retention rates or easier recruiting).
By that logic it's always for the employer's convenience and the question becomes pointless. I'm confident that's not the IRS's intent because then they wouldn't ask the question at all.
They confirm this with their Example 4, where Kathleen chooses to work from home and therefore does not meet the convenience-of-the-employer test. If your employer offers you the option, it's for your convenience.
> Like I said, there is clearly the opportunity to deduct this expense. There are obvious pitfalls that you pointed out.
Some people can take this deduction. It's pretty clear from the IRS's guidance that employees who telecommute part of the time cannot.
https://www.irs.gov/businesses/small-businesses-self-employe...