Are business expensed deductible n 2019 if work from home?

[Pebbles]

Have client that works from home 100% of the time.  What expenses can be deducted and is Schedule A required?

[qbteachmt]

Is this person an employee or independent contractor? Who is that work done for?

What was filed for them in the prior tax year? Has anything changed from that info?

[Pebbles]

Client is an employee, who received deductions for a home office on 2018 return.  Is this allowed for 2019 return. 

[qbteachmt]

You would likely be familiar with Form 2106.

For 2018 and later, this form can be used for Federal tax returns only by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with disabilities who have impairment-related work expenses. Some States do not follow that same rule.