I'm looking for a reliable general reference to the IRS "convenience of the employer" test regarding a home office employee deduction.
The IRS test is, the home office must be:
- a condition of employment
- necessary for the employer’s business to properly function
- or needed to allow the employee to properly perform his or her duties.
The examples in the IRS guide clearly refer to an employee who could commute to an office, but for various reasons does not. But that's not my situation at all.
My exact query is specific to the case where the employee lives far away from the office (e.g. employee lives near San Francisco, the main office is in Boston). I'm seeking examples and case law relevant to this situation.
Please note I am aware of the various other home office rules and do not need a tutorial on them. Nor am I seeking specific tax advice (thus I removed the exact details of this situation). I'm seeking references to additional guidance on the "convenience of the employer" test only.