Can I deduct my home office if I work hybrid 3 days a week in 2025?

If you are a W-2 employee, you generally cannot deduct home office expenses on your federal tax return, even if you work from home multiple days per week. The Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the unreimbursed employee expense deduction (previously claimed on Form 2106) for tax years 2018 through 2025.

However, there are important exceptions:

• Self-employed individuals (filing Schedule C) can absolutely claim the home office deduction, regardless of how many days they work from home. You can use either the simplified method ($5 per square foot, up to 300 sq ft = $1,500 max) or the regular method (actual expenses proportional to your office space).
• Some states still allow it: States like New York, California, and several others still permit unreimbursed employee expense deductions on state returns even though the federal deduction is suspended.
• Employer reimbursement: Ask your employer about an accountable plan to reimburse your home office expenses — this is tax-free to you and deductible for them.

To qualify for the home office deduction (if eligible), your workspace must be used regularly and exclusively for business. A kitchen table where you also eat dinner does not qualify, but a dedicated room or a clearly defined section of a room can. The IRS is strict about the "exclusive use" test — the space cannot serve double duty for personal activities.