Christian A. Johnson and Samuel D. Brunson: An Employee Home Office Expense Deduction for the New Normal (May 26, 2021)

Christian A. Johnson of Widener University – Commonwealth Law School and Samuel D. Brunson of Loyola University Chicago School of Law, have made available for download their article, “An Employee Home Office Expense Deduction for the New Normal,” published in Widener Law Commonwealth Research Paper No. 21-21. The abstract is as followed:

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.

Click here to view Christian A. Johnson and Samuel D. Brunson’s review of “An Employee Home Office Expense Deduction for the New Normal”

Posted by Anthony Tran, Associate Editor, Wealth Strategies Journal