2106 eligibility

Forum|Forum|2 years ago
March 30, 2024
1 reply
10 views

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?

This topic has been closed for replies.

dkh

Level 15

per IRS: Use Form 2106 if you were an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses. Employees who do not fit into one of the listed categories may not use the Form 2106

Your client's job doesn't sound like it would fall into any of the above exemptions.

E

EugAuthor

Level 2

everywhere i looked up i've read the answer you just gave (very formal obvious fact) and if i knew every detail about free-basis state government employee (considering that my529 is some kind of government company) I wouldn't ask here this question. In some seminars they are saying that if it's required by employer it can be also legit.

I was hoping here professionals know a bit more on a subject.

dkh

Level 15

It says government official not government employee.

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