Can W-2 employees deduct a home office?

Generally, no. Under current federal law, employees who receive a W-2 cannot deduct home office expenses, even when they work remotely, because the unreimbursed employee expense deduction is suspended. The home office deduction is available mainly to self-employed people and independent contractors who use part of their home regularly and exclusively for business. If you are a remote employee, ask your employer about a reimbursement or accountable plan instead. A few states have their own rules, so check your state and consult a professional if unsure.