[ghaff]

It depends, it was always a bit of a red flag in the US, but freelancers did and do so anyway. Based on the 2017? tax changes, employees basically can't period.

See e.g. https://www.zdnet.com/article/your-home-office-deductions-ch...

[redisman]

Anyway the standard deduction is huge now so you’d need to beat that with a monstrous rent and a huge part of the house for it to apply, right?

[ghaff]

Pretty much. I've itemized the past couple of years for various reasons but most people won't benefit from a home office deduction.