Can I deduct a home office if I am a W-2 employee working remotely in 2026?
Generally no. For federal income tax purposes, a regular W-2 employee cannot claim the home-office deduction just because the employee works remotely, even full time. The deduction generally belongs to a qualifying self-employed activity, where the space usually must be used regularly and exclusively for business and the home must satisfy the applicable business-use test.
A statutory employee can be different because qualifying business expenses may be reported on Schedule C. State rules can also differ, so this answer is limited to the federal return.
