Final answer:
Yes, the employee may deduct home-office expenses if he meets certain criteria.
Step-by-step explanation:
Yes, the employee may deduct home-office expenses if he meets certain criteria.
In order to qualify for home-office deductions, the employee must use a portion of his home exclusively for work on a regular basis.
This means the room in his home should be used solely for work-related activities and not for any personal purposes.
Additionally, the employee must be able to demonstrate that the home office is his primary place of business or where he meets clients or customers.
If he meets these criteria, he can deduct expenses such as rent, utilities, and insurance for the home office.