Taxes: WFH expenses California CA 540 -> Form 2106

[Josh Smith]

Hi,

Any thoughts on filing Form 2106 as part of California Form CA540 line 19 "Unreimbursed employee expenses" for WFH expenses? WFH means utilities, internet, phone which I use towards office work when working from home in my home office (separate room in my SFH). Reading the instructions for Form 2106 seems that one can only claim for things like overnight travel, but I have heard friends filing this form for WFH expenses (internet, phone, etc). Any thoughts?

Background: I have a full time job and only one SFH rental which I manage passively.

Thanks!

[Nate Meeker]

@Josh Smith - Unless you want to allocate every expense, you could take the simplified option. For 2023, the prescribed rate is $5 per square foot with a maximum of 300 square feet. This would go towards your rental if you had an exclusive and regular use area not used for your other job. 

You and Sean are correct on the other employee WFH costs not being deductible.