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hello my name is Katie Senor certified financial planner and enrolled agent and in this video were going to talk about home office deduction lets get going [Music] first lets talk about who qualifies for home office deduction if you are self-employed taxpayer so your independent contractor freelancer or gig worker you may be qualified for home office deduction because of those tax cuts and jobs act if youre an employee and you receive W-2 exclusively from an employer youre not eligible for this deduction even if you currently work remotely from home lets dive in into details lets go to my whiteboard and go through important highlights first you cannot use hotel or other temporary lodging to write off your home office expenses if you have a spare bedroom with a guest bed and a dresser on one side and desk with a computer and the other this would not qualify as home office your home office doesnt have to be used throughout the year if you only work from home a few months of the y