Can I deduct a home office if I am not reimbursed for the work I do there?

Q: I use a room in my house as an office to do 15% of work, related to my job during night time and over the weekend. I don't get reimbursed for that work. Can I deduct that as in-home office? I don't generate a profit so I don't know how to fill out the tax form. Thank you much. - James Leung

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: From the phrasing of your question, you are an employee. The only way that an employee is entitled to a home office deduction on their personal return is if the office is for the convenience of the employer, not the employee. This is a difficult standard to meet - essentially, your employer will not provide you with an office, yet the demands of your position would require an office, in order for you to be able to deduct an office in the home as an employee. If this hurdle is surpassed, you would fill out a Form 8829 to determine the amount relating to the office in the home, carry it to a Form 2106 and from there to Schedule A, on the Miscellaneous Deductions line, subject to reduction by 2% of Adjusted Gross Income.