I know that home office is not deductible after 2018 for employees and there are 4 exemptions for that rule.

My new client's last year tax return shows income adjustment related to form 2106. He has no idea of a legal aspect of this subject and the tax preparer passed away.

He is a programmer, who works from home for "my529", is it considered a government employee? is he eligible for home office deduction because of that?