Skip to main content
May an employee deduct any expenses (e.g. utilities, internet services, office equipment) incurred in order to telecommute for an employer?

May an employee deduct any expenses (e.g. utilities, internet services, office equipment) incurred in order to telecommute for an employer?

No. The Federal Tax Cuts and Jobs Act does not allow employees to deduct expenses incurred for the business use of a home from 2018 through 2025. There is no separate Michigan subtraction that would allow the expense.