U.S. Congressional Research Service Publishes Report on the Home Office Tax Deduction

The U.S. Congressional Research Services (CRS) has published a new "Insight" report dated 1 September 2021 on the Home Office Tax Deduction. One of the key points is in regard to employees, including that although employees are currently ineligible to claim the home office deduction, there is at least one legislative proposal that would extend the deduction to employees for home office expenses during the COVID-19 pandemic.

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The Home Office Tax Deduction

The home office deduction allo…