Under the new Tax Act where do you deduct home office expenses for W-2 employees who work from home for the convenience of the employer for 2018?

[abctax55 · Accepted solution]

Nowhere.... employee business expenses are no longer deductible on F 1040.  However, some states did not conform.

[Accountant-Man]

But why not, aren't they allowed if your home office is for the convenience of your employer and you have no other office?