Millions of taxpayers still work from home due to the pandemic. This has some wondering if they can claim home office deductions on their 2021 tax returns. Those who qualify may be able to deduct expenses such as mortgage interest, insurance, utilities, repairs, maintenance, depreciation and rent, though limits may apply. An IRS tax tip lists conditions that must be met, including the fact that employees aren’t eligible for deductions. Self-employed persons who otherwise qualify may claim deductions. The home must be the taxpayer’s principal place of business, and the portion of the home claimed must be used exclusively and regularly for business. Here’s more. For questions, contact Cg. © 2021