Do I qualify for a home office deduction if I telecommute three days a week?
I work from home three days a week. I pass the exclusive test. I don’t know if I pass the convenience-of-the-employer test. I do have a desk at work I can go to if I wanted.
Tags: convenience, desk
September 28th, 2009 at 08:14
No. If your employer provides a desk where you could do the work that you are doing at home, then you are not working at home for your employer’s convenience. If the desk was in use by someone else during the days that you are working at home (so you could not do the work at employer’s premises with the employer finding another desk), then you might qualify. If you are doing work that cannot be done at the desk at your employer’s premises, for example, if your work is testing weapons that you cannot bring to work because the workplace is in an airport where weapons are prohibited by the TSA, then you would qualify.
September 28th, 2009 at 08:14
Probably not. The boss has to say it is for his/her convenience and if audited, you will need a letter from them. The fact that you could be at work pretty much negates the test.
Helen, EA in PA
September 28th, 2009 at 08:14
Based on the information provided, you would not qualify. The convenience of the employer test usually translates into "as a condition of employment." Since you have the option of going to work, rather than telecommuting, that test would not be met.