Later, 8:57 p.m. CDT: a tax accountant wrote me --
The 2018-2025 nix is limited.
The cause for your concern applies to home office deductions for people who are employees.
I can't think of anyone who ever convinced me to take that deduction on a Schedule A - which is where it would have gone.
However, I took (and still take) home office deductions for people on their Schedule E - (rental real estate, royalties etc.) or Schedule C for self-employed.
But, the chances of someone being an employee and having a home office were pretty slim to start with. To qualify, that space had to be used exclusively for business. No hide-a- bed/guest room set up; nothing other than office furniture, business literature, file cabinets solely for business records, storage for business products/inventory to be sold. Plus - that was the sort of thing that had to be over 2% of AGI to get listed anyway.
As a practical matter, once the standard deduction was doubled - far fewer folks itemize. (That's where it comes in so handy to have an E or C to expense stuff.) [I bet Trump knew that.]
What did Congress and the IRS know and when did they know it?
Earlier I suggested that millions of Americans now working from home should consider the home office deduction. Well, I was wrong. Really wrong.
The US Congress, working with the IRS, discontinued this beginning in 2018, but for only eight years. Now, if I was a conspiracy theorist, I would suggest that we might not see the end of Covid-19 until after 2025.
All these years we have the "home office deduction" and then, all of a sudden it goes away, but just for eight years or so.