Question

Which taxpayer may be able to deduct home office expenses?
Rusty is an employee of ABC Corporation. He works remotely from home three days a week.
Carrie, a self-employed architect, uses part of her home for business. She uses it regularly and exclusively to meet with clients.
Norman is self-employed as a real estate agent. His office is away from his home but he uses his home occasionally for business.
Mariah uses an extra room in her home for business purposes. Her children also use the space to do their homework and play video games.

Answer 1

Only Carrie may be able to deduct home office expenses.

Why:
- Carrie (self‑employed architect) — qualifies. She uses part of her home regularly and exclusively for business and to meet clients, which satisfies the regular-and-exclusive and business‑use/principal‑place tests (IRS Pub. 587). She can use either the simplified or actual expense method (Form 8829 for actual expenses).
- Rusty (employee) — generally cannot deduct home office expenses. Unreimbursed employee business expenses (including home office) are not deductible for most W‑2 employees for tax years 2018–2025 unless uncommon statutory exceptions apply.
- Norman (self‑employed, occasional use) — occasional/home‑on‑an‑as‑needed basis does not meet the “regular” use requirement, so he cannot take the home‑office deduction (though he can still deduct other business expenses).
- Mariah (shared use with children) — fails the “exclusive use” test because the space is used for personal/family activities, so she cannot take the home‑office deduction.

If you want, I can point you to the exact IRS rules (Pub. 587) or help calculate a deduction for Carrie using either method.