An employee works from home regularly and exclusively. Can he deduct home-office expenses if his employer provides an office?

The correct answer is that the employee cannot deduct home-office expenses because the employer provides a work office. To qualify for the home office deduction, the space must be used regularly and exclusively for business purposes; however, since the employer has provided a designated office, the employee essentially has access to that space and does not meet the criteria for the deduction.

This reflects the IRS guidelines, which stipulate that a home office can only be claimed when there is no other suitable workspace provided by the employer. Even if the employee works from home more hours or has a portion of their home designated as a workspace, the existence of an employer-provided office negates the criteria needed for deduction eligibility. Therefore, since the employer already offers a suitable work environment, the deduction is not applicable.