convenience of the employer

Convenience of the employer requirement. For employees such as yourself, the first—and most significant—obstacle to qualifying for home office deductions is the convenience of the employer requirement. An employee may deduct home office expenses only if the home office is maintained for the convenience of their employer. This requirement is satisfied if: you maintain your home office as a condition of employment—in other words, if your employer specifically requires you to maintain the home office and work there; your home office is necessary for the functioning of your employer's business; or your home office is necessary to allow you to perform [...]