What counts as a home office deduction for my desk and chair?

[Logan39]

I’m trying to figure out if I can deduct the cost of my home office desk and chair this year, since I started working remotely full-time. My employer doesn’t reimburse for furniture, but I’m not sure if this counts as a capital expense or if it qualifies under the home office rules for employees.

[Kenneth.G]

From my experience, if you’re an employee, the desk and chair you buy for a home office aren’t deductible this year. The unreimbursed employee expense deduction was basically wiped out for 2018 through 2025, unless you’re in one of a few narrow exceptions. So most people don’t get a deduction for furniture.

[Mark_R]

If you’re actually running a business from home or you’re self employed, you can deduct that furniture as a business expense. You’d treat it as a depreciable asset or you could use a Section 179 election to expense it in the year you place it in service, and if you have a dedicated home office, you can allocate a portion of your home expenses as well.

[Jacob.S]

I remember chasing the math and realizing the home office deduction for employees is all about the exclusive use test and the space size, not just any desk in a corner. In many cases people think they qualify but they don’t when they file.

[PatrickT]

One thing I would ask HR or a tax pro if you’re serious about it, do you have a side business or plan to, because that changes everything.