Please note the information below is intended to provide generalized information that is appropriate in certain situations.  It is not intended or written to be used, and it cannot be used by the receipient, for the purpose of avoiding federal tax penalties that may be imposed on any taxpayer.  The contents of the information provided below should not be acted upon without specific professional guidance.  Please call us if you have any questions.

In our always-connected, always-on business environment, it isn’t unusual for employees to work from home on a regular basis. For the majority of individuals, this work occurs in the evenings, or on weekends or holidays, when they’re not otherwise expected to be in the office. However, for an increasing number of employees, they’re telecommuting all or almost all of the time. When they do show up in the office, it is frequently just for group meeting or other gatherings, not to put in a “regular” day’s work sitting in an office, cubicle, or other workspace.

It is employees in this later situation who may be interested in a recent Tax Court decision involving a telecommuting employee with large home office deductions. However, before we get to this case, let’s quickly review the general requirements for a deduction.