There was discussion early in episode 561 about home office deductions. The Federal law actually changed. Unreimbursed employee business expenses, which sometimes included a home office, are no longer deductible for most individuals since tax year 2018. They may however still be deductible on state returns. The home office is still available on Schedule C (self employed businesses).
Disclaimer: This is not to be construed as tax advice and you should consult a professional with any questions.
Here in Australia, the Australian Tax Office (ATO) has included new rules this year for working from home between March and June inclusive (our tax year runs 1st July to 30th June) - employed persons working from home during this period can claim a flat rate of 80 cents per hour. I’ve been working from home since late March, so a fair amount to claim.
In Germany, the room has to be used solely for business, then you can set aside a certain amount per square metre. I’m not sure what that is, exactly, I stopped working from home in 2007.
Yes, I used to be able to deduct my wife’s continuing education expenses. No more. But, with the standard deduction increase, I don’t have enough itemizations anyways.
Stacy is, in fact, self-employed. In fact, most of us are. I think the conversation was in that context.