Home Office Expenses- Changes in 2021 Taxes

The temporary flat rate method simplifies your claim for home office expenses. You are eligible to use this method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in the year (2020, 2021, or 2022) due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in the year due to the COVID-19 pandemic. The maximum you can claim using the temporary flat rate method is up to $400 (200 working days) per individual in 2020 and up to $500 (250 working days) per individual in 2021 and in 2022.