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Only for the percent of use for your Free Lance business that you are doing as a nonemployee. As cbslee pointed out, you can no longer deduct the portion related to employment due to TCJA. Your continued use an an employee does not trigger the exclusive use disallowance. Reg 1280A-2(g)(1) explains that exclusive use means the office cannot be used for nonbusiness purposes. Therefore you still meet the exclusive use test even though your employee use is no longer deductible since it is not considered personal use. What you need to do is allocate the amount of time spent in your office for your free lance business and deduct that portion. ATX has a window for inputting the percent of each business.

Thanks for the well wishes and advice. As far as "the account"...with 95% accuracy, my son would never take money from this account (he lives well within his salary....one might call him frugal)....it would definitely be best to just name him beneficiary. Hopefully it will end up a "large account" because an annuity distribution will be contributed monthly "forever". (Annuity has low tax cost basis and high current value....tax nightmare...so I'm spreading it over as many years as possible.) Until 2020 retirement was great...lots of cruises, shows, restaurants....the good life. Now...supermarket, tv...etc The best thing about retirement is that I don't have to keep up with tax changes!

Do you have reference to back that up?

He is okay per Reg 1280A-2(g)(1).

@MsTabbyKats, Sara is correct that it isn't a completed gift until the son would withdraw from the account, but it would still be better for your son to get the step up in basis. @Sara EA, thanks for catching my error.