Did the Tax Cuts and Jobs Act change the home office deduction?

Not for self-employed individuals. For example, an independent contractor filing Schedule C can claim a home office deduction in 2018. However, employees who work from home cannot claim a home office deduction in 2018 through 2025. The reason: The itemized deduction for unreimbursed employee business expenses has been suspended. Employees required by their employers to work from home may be able to ameliorate this new law result by having employers cover some costs (e.g., Internet access) through an “accountable” plan. Payments under this type of plan to employees are tax free.