I live in the United States and due to the COVID-19 pandemic my employer closed our offices and required everyone to work from home since March of 2020. My employer has provided a small stipend to cover home office expenses twice over the last year but I have never submitted any kind of expense report for any home office expenses. My biggest hope office expenses has been upgrades to my internet router and utility costs (internet service, electricity, heating, water) and the stipend was not enough to cover my utility costs. I know that as a W-2 employee without income aside from my job I am not eligible to claim a home office deduction on my federal taxes. However, I live in Pennsylvania and I am trying to determine if I can submit a Schedule UE and claim some deductions on my state taxes. I looked at the guidance from the PA Department of Revenue and it is rather vague in regards to what can be claimed: https://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/PIT/UnreimbursedExpenses/Pages/General-Guidelines-For-Documentation.aspx

I believe that I have met the three conditions mentioned in the link above for "Home office or work area expenses" but given the vagueness of the language I am looking for advice on what I can claim. Can I deduct my home office costs including my utility bills? Can I deduct my full utility bills or just a portion of them?

1 Answer 1


The linked page you provided supports your argument. It mentions direct and apportioned costs, so you may be able to apportion your mortgage/rent payments as well as your utilities. (Apportion by the square footage of your home office, likely).

Apply your employer's payments to cover some of your expenses, and claim the rest as unreimbursed Pennsylvania expenses.

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