Remote work equipment expenses and deductions

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.