NYC - home office deduct - convenience of employer?

Technical topics regarding tax preparation.
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CO CPA  
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Client lives in NYC and works for a CA based service business. All of the employees of the business are in home offices - no formal offices are maintained.

NYC allows a NYC HO deduct as long as the following is met:

Regular and exclusive use must be for convenience of your employer and not just appropriate and helpful in your job.
Home office is necessary for employment
Office space is not available their location

How is the convenience of employer test met? Per my reseach:

You maintain your h.o. as a condition of your employment; in other words, if your employer specifically requires you to maintain a h.o.; employer doesn't specifically require - client could work elsewhere. Does this matter?

Your h.o. is necessary for the functioning of your employer's business; Client isn't required to work from home in NYC due to client locations, etc. He simply chooses to live there. Not sure this meets the test?

Your h.o. is necessary to allow you to perform your duties as an employee properly. He meets this one.

What are your thoughts? Does he meet the convenience of employer test? I'm leaning towards yes. Maybe I am overthinking this.
 

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