Working situation

Indra was required under her contract of employment to work from home three days per week during 2023.

Successful Result

Because Indra was required by her contract of employment to work more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2023, she is eligible to claim expenses related to her work space for 2023.

Indra must use the detailed method to claim her deduction for work-space-in-the-home expenses for 2023. Using the detailed method, Indra can claim the expenses she paid for the period when she was required to work more than 50% of the time from home for at least a month (in her case, between January 1 and December 31, 2023) if she meets the other conditions.

Working situation

Ahmed worked exclusively from home from January 1 to March 31, 2023, as his employer’s office remained closed. His employer gradually re-opened its offices starting on April 1, 2023, and invited employees back to the office. Ahmed voluntarily entered into a formal telework arrangement with his employer under which it was agreed that he would work from home three days each week between April 1 and December 31, 2023.

Successful Result

An employee must be required to work from home in order to claim a deduction for home office expenses. This requirement to work from home does not have to be part of an employment contract, however, it should be a written or verbal agreement.

For 2023, if an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home.

Because his employer’s office was closed between January 1 and March 31, 2023, Ahmed was considered to be required to work from home during these months.

Because of the formal telework arrangement Ahmed made with his employer, he was also required to work from home from April 1 to December 31, 2023.

As Ahmed was required to work more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2023, he is eligible to claim expenses related to his work space for 2023.

Ahmed must use the detailed method to claim his work-space-in-the-home expenses for 2023. Using the detailed method, Ahmed can claim the expenses he paid for the period when he was required to work more than 50% of the time from home for at least a month (in his case, between January 1 and December 31, 2023) if he meets the other eligibility conditions.

Working situation

Sheila worked exclusively from home between January 1 and December 31, 2023 due to a medical condition. Her employer was not able to accommodate her return to the office in 2023.

Successful Result

Because Sheila’s employer was unable to make the necessary accommodations that would allow her to work from the employer’s office, Sheila is considered to have been required to work from home in 2023.

Because Sheila was required to work more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2023, she is eligible to claim expenses related to her work space for 2023.

Sheila must use the detailed method to claim her work-space-in-the-home expenses for 2023. Using the detailed method, Sheila can claim the expenses she paid for the period when she was required to work more than 50% of the time from home for at least a month (in her case, between January 1 and December 31, 2023) if she meets the other eligibility conditions.

Working situation

James voluntarily entered into a formal telework arrangement with his employer on January 1, 2023 under which it was agreed that he would work from home three days each week during 2023. James accepted a new position with his employer on August 1, 2023, and was required to work exclusively at his employer’s office between August 1 and December 31, 2023.

Successful Result

An employee must be required to work from home in order to claim a deduction for home office expenses. The requirement to work from home does not have to be part of an employment contract, however, it should be a written or verbal agreement.

For 2023, if an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home.

Because James was required to work more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2023, he is eligible to claim expenses related to his work space for 2023.

James must use the detailed method to claim his work-space-in-the-home expenses for 2023. Using the detailed method, James can claim the expenses he paid for the period when he was required to work more than 50% of the time from home for at least a month (in his case, between January 1 and July 31, 2023) if he meets the other eligibility conditions.

Even though James worked more than 50% of the time from home during the entire year, he cannot claim the expenses he paid for the whole year.

Working situation

Emma voluntarily agreed with her employer to work from home between March 31 and December 31, 2023. During these months, she agreed to work an alternating schedule of three weeks at home and one week in the office.

Successful Result

An employee must be required to work from home in order to claim a deduction for home office expenses. The requirement to work from home does not have to be part of an employment contract, however, it should be written or verbal agreement.

For 2023, if an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home.

Because Emma was required to work more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2023, she is eligible to claim expenses related to her work space for 2023.

Emma must use the detailed method to claim her work-space-in-the-home expenses for 2023. Using the detailed method, Emma can claim the expenses she paid for the period when she was required to work more than 50% of the time from home for at least a month (in her case, between March 31 and December 31, 2023) if she meets the other eligibility conditions.

Working situation

Meghan started work with a new employer on June 1, 2023, as a part-time employee working three days per week. She voluntarily agreed with her employer to work from home two days each week between June 1 and December 31, 2023.

Successful Result

An employee must be required to work from home in order to claim a deduction for home office expenses. The requirement to work from home does not have to be part of an employment contract, however, it should be a written or verbal agreement.

For 2023, if an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home.

Because Meghan was required to work more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2023, she is eligible to claim expenses related to her work space for 2023.

Meghan must use the detailed method to claim her work-space-in-the-home expenses for 2023. Using the detailed method, Meghan can claim the expenses she paid for the period when she was required to work more than 50% of the time from home for at least a month (in her case, between June 1 and December 31, 2023) if she meets the other eligibility conditions.

Working situation

Kumi worked from home from April 1 to May 31, 2022 due to the COVID-19 pandemic. During these months, she worked exclusively from home and performed all the duties that she normally performed at her employer’s office. Kumi went back to the office full-time on June 1, 2022, but worked from home for five days each month for the rest of the year due to the COVID-19 pandemic, starting in August.

Successful Result

Because Kumi worked more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2022 due to the COVID-19 pandemic (in her case, almost nine consecutive weeks), she is eligible to claim expenses related to her work space in 2022.

If Kumi chooses to use the temporary flat rate method, she can claim home office expenses for 66 days in 2022. This is the total number of days she worked from home in April and May 2022, plus the 5 days she worked from home each month between August and December 2022.

Kumi can also choose to use the detailed method to claim work-space-in-the-home expenses in 2022. Using the detailed method, Kumi can claim the expenses she paid for the period when she worked from home for at least a month (between April 1 and May 31, 2022) if she meets the other conditions. Kumi cannot claim work-space-in-the-home expenses for the 25 days she worked from home between August and December 2022 because she did not work more than 50% of the time from home during that period.

Working situation

Emma worked from home from April 1 to October 31, 2022 due to the COVID-19 pandemic. During these months, she worked an alternating schedule of three weeks at home and one week in the office. During the weeks Emma worked from home, she performed all the duties she normally performed at her employer’s office. On the weeks she worked from home, she did not take any vacations and did not claim any sick days.

Successful Result

Because Emma worked more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2022 due to the COVID-19 pandemic (in her case, a period of almost 31 consecutive weeks), she is eligible to claim expenses related to her work space in 2022.

If Emma chooses to use the temporary flat rate method, she can claim home office expenses for 113 days in 2022. This is the total number of days she worked from home in 2022 (April 1 to October 31).

Emma can also choose to use the detailed method to claim the work-space-in-the-home expenses she paid for that period (April 1 to October 31) if she meets the other conditions.

Working situation

Jason is a part-time employee who works three days a week. From March 16 to July 31, 2022, Jason worked from home due to the COVID-19 pandemic. During those weeks, he performed all of the duties that he normally performed at his employer’s office.

Successful Result

Because Jason worked more than 50% of the time from home for a period of at least a month (4 consecutive weeks) in 2022 due to the COVID-19 pandemic (in his case, a period of 20 consecutive weeks), he is eligible to claim expenses related to his work space in 2022.

If Jason chooses to use the temporary flat rate method, he can claim home office expenses for the 60 days he worked from home in 2022. This is the total number of days he worked from home (3 days each week from March 16 to July 31).

Jason can also choose to use the detailed method to claim the work-space-in-the-home expenses he paid for that period (March 16 to July 31) if he meets the other conditions.

Working situation

Isaac worked from home for three weeks in 2022 due to the COVID-19 pandemic. During these three weeks, he worked exclusively from home and performed all the duties he normally performed at his employer’s office. Isaac worked from his employer’s office for the rest of 2022 to perform all of his employment duties.

unsuccessful Result

Because Isaac did not work from home for a period of at least a month (4 consecutive weeks) in 2022 due to the COVID-19 pandemic (in his case, he worked from home for a period of only three consecutive weeks), he is not eligible to claim expenses related to his work space in 2022.