An Employee Home Office Expense Deduction for the New Normal

Tax Notes Federal Vol. 171 Iss. 1 (April 5, 2021) p. 41

Widener Law Commonwealth Research Paper No. 21-21

10 Pages Posted: 5 Jun 2021

See all articles by Christian A. Johnson

Christian A. Johnson

Widener University - Commonwealth Law School

Samuel D. Brunson

Loyola University Chicago School of Law

Date Written: May 26, 2021

Abstract

Congress has continually struggled with allowing employees a deduction for unreimbursed home office expenses. Perceptions about the legitimacy and necessity of such a deduction have resulted in what many may now view as arbitrary and inequitable tax policy. As millions of employees have been required to work from home during the pandemic, there has been a tangible shifting of office space costs from the employer to the employee. Although work life will certainly return to some form of new normal, it is important that Congress realign tax policy to recognize the increased burden being shifted from employers to employees as many employees continue to work from home. This could be done by allowing employees a limited above-the-line deduction for unreimbursed home office expenses.

Keywords: Home office deduction; home office expenses; pandemic; rent expense; office expense

JEL Classification: K00, K19, K34

Suggested Citation

Johnson, Christian A. and Brunson, Samuel D., An Employee Home Office Expense Deduction for the New Normal (May 26, 2021). Tax Notes Federal Vol. 171 Iss. 1 (April 5, 2021) p. 41, Widener Law Commonwealth Research Paper No. 21-21, Available at SSRN: https://ssrn.com/abstract=3854032

Christian A. Johnson (Contact Author)

Widener University - Commonwealth Law School ( email )

3800 Vartan Way
Harrisburg, PA 17110-9380
United States

Samuel D. Brunson

Loyola University Chicago School of Law ( email )

25 E. Pearson
Chicago, IL 60611
United States

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