Got a call from an old client today. She asked if all the home-based expenses that she had spent due to working at home because of COVID were deductible. I had to ask her if she was an actual employee. When she told me that she was, I had to give her the bad news – employee expenses are not deductible. Had she been a contractor, and hence self-employed, then they would have been. Then however she would need to pay self-employment taxes, etc.
