[gnicholas]

The rules around home offices are very strict — it has to be a physical space that is used exclusively for work purposes. Even if it's a guest bedroom that is used mostly for work, but also occasional guests, then it doesn't qualify. That doesn't mean you'd necessarily get caught, but it does mean that it is not allowed.

And if you tried to claim your entire residence, that would definitely not fly, and would be much more likely to be found out by tax authorities.

[jrochkind1]

I believe you also have to be self-employed now. Which possibly some but not all founders would qualify as.

[jefftk]

Yes: there's a weird temporary limitation on this until 2025.

The home office deduction is available to qualifying self-employed taxpayers, independent contractors and those working in the gig economy. However, the Tax Cuts and Jobs Act suspended the business use of home deduction from 2018 through 2025 for employees. Employees who receive a paycheck or a W-2 exclusively from an employer are not eligible for the deduction, even if they are currently working from home.

https://www.irs.gov/newsroom/irs-reminds-taxpayers-of-the-ho...