1 pointIf he is an employee, home office expenses used to go on Sch A under the 2% miscellaneous. That section of Sch A has been deleted, so no where for an employee to claim a home office. If he is a 1099-Misc worker, he can claim home office on Form 8829, provided it is used regularly and exclusively for business.
1 pointGrandsons trump everything else!! My grandson turns 5, on April 25.