Who is eligible for home office deductions after the 2018 tax reforms?

After the 2018 tax reforms, home office deductions are no longer available to regular remote workers who are W2 employees. These deductions are now limited to self-employed individuals who are not employed by a company, or those who have a second job outside their primary W2 position. To qualify, individuals must exclusively use a specific space in their home for work purposes. This means the area must be dedicated solely to business activities. These eligibility requirements significantly narrowed who can claim home office expenses, making it primarily a benefit for freelancers, independent contractors, and those with side businesses.