Form 2106: Entering employee home office expenses
🔍 What This Guide Covers
This guide shows you how to enter home office expenses on Form 2106.
⚠️ Before You Begin
Make sure you have your business use of home information handy so you can complete the applicable fields.
📊 Step-by-Step Guide
Step 1: Open the return
Open the return, and go to Schedule A (1040).
Step 2: Link to Form 2106 (Business Use of Home)
Select line 20, and link that to line 4 of Form 2106 (the entry for the Business Use of Home worksheet).
Step 3: Complete the Business Use of Home worksheet
Complete all applicable information on the Business Use of Home worksheet.
❌ Common Errors
Notes:
Make sure if you enter home mortgage interest, real estate taxes, or casualty losses on lines 9-11, you also enter these amounts in full on Sch A. These items are used on Form 2106 only for limitation purposes.
Form 2106 is used only for employees. If you are self-employed, you should use Form 8829 for your office-in-home expenses. (This is linked from line 30 of Sch C (1040)).
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