Unfortunately, employees cannot deduct home office expenses because of the suspension of the deduction for miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income floor through 2025. Only self-employed individuals may claim a home office deduction if they otherwise qualify to do so.
This is generally adjusted gross income increased by certain items such as tax-free foreign earned income. MAGI usually is used to determine phaseouts of certain deductions and credits.