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"At that point in time, it was just a decision from a revenue raiser standpoint in order to balance the scorecard to get the bill passed." "Obviously, that was well before the pandemic that would change the way in which people work and where they work and how they do their work," he says. The IRS clarified the rule-change in the summer of 2020 when large swaths of the country were in the midst of an intense lockdown, saying that "employees are not eligible to claim the home office deduction."Īt the time, eliminating the deduction was not something that was anticipated to impact so many Americans, Ryan Losi, a certified public accountant and executive vice president of PIASCIK, tells CNBC Make It.
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