tax
Remote work equipment expenses and deductions
How freelance and employed remote workers can structure equipment expenses.
Equipment treatment depends on employment structure.
## W-2 employees in the US
Federal home office and unreimbursed employee expense deductions remain unavailable through 2025 under the TCJA. Some states (California, New York) allow them. Most remote-friendly employers reimburse equipment directly.
## Self-employed and freelance
Equipment is deductible as a business expense. Computers and monitors typically depreciate over five years or qualify for Section 179 immediate expensing depending on jurisdiction.
## EU
Most EU jurisdictions allow either employer reimbursement or self-employed deduction with similar rules.