netcomm888[at]yahoo.com wrote:

- quote -

It is subject to the 2% AGI floor, so if you have no
deduction after that, then you're SOL.

I have seen some employers provide a subsidy for
telecommuters.

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<netcomm888[at]yahoo.com> wrote

- quote -

Form 2106.

- quote -

That's how it works.

--
Paul A. Thomas, CPA
Athens, Georgia

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I am working two jobs. One is full time, making X amount of
money. And the other is part-time, making Y amount of money.
Y is much less than X, less than a quarter of X. For the
part-time job, i can only work from home, because that
employer does not provide office space for me. I also got
W-2 form from the part-time job.

Based on IRS publication 587, I can file this expense for
the business use of my home, into schedule A. There is a
worksheet on page24 of the publication.

However, where should I put that expense onto schedule A?
Shall I put down to "Job Expenses and Most Other
Miscellaneous Deductions" section? If so, there is this 2%
of AGI restriction, which eventually makes me unable to
itemize that expense. And clearly, majority of my AGI
doesn't come from this part-time job.

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