川普稅改取消了雇員在家上班的home office deduction，隻有自雇在家可以用。

https://www.irs.gov/newsroom/irs-reminds-taxpayers-of-the-home-office-deduction-rules-during-small-business-week

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.

另外你的你的術語不對，這個和折舊沒有很大關係。

所有跟帖： 

• 對了，我是自雇，在家 -ice_tea- ♂ (175 bytes) () 02/21/2023 postreply 06:49:55

• 可以啊，自己看。 -檸檬椰子汁- ♂ (296 bytes) () 02/21/2023 postreply 06:55:26

• 可以報啊。我既上班，又自雇。自雇可以減免部分房子的費用 -美國老土- ♂ (116 bytes) () 02/21/2023 postreply 07:10:32

• 業餘地主也能報？專業地主沒問題。 -trimtip- ♂ (0 bytes) () 02/21/2023 postreply 09:00:39

• 多謝檸檬！ -ice_tea- ♂ (0 bytes) () 02/21/2023 postreply 07:01:30

• 減不了多少，因為最多隻能占你房子的三分之一還是四分之一 -閑來無事事- ♂ (45 bytes) () 02/21/2023 postreply 09:29:44