How can I claim my energy and broadband expenses if my work is remote only

If you are a W-2 wage employee then your employee business expenses are not deductible on a federal tax return due to the tax code changes in effect for tax years 2018 thru 2025.

Form 2106 is used to claim employee expenses. It depends on if your state allows employee expenses as a deduction. At the federal level, the 2106 is very limited use for years 2018-2025.  

Here’s who qualifies for the employee business expense deduction 

Employee business expenses can be deducted as an adjustment to income only for specific employment categories and eligible educators.

Taxpayers can no longer claim unreimbursed employee expenses as miscellaneous itemized deductions, unless they are a qualified employee or an eligible educator. They must complete Form 2106. See About Form 2106, Employee Business Expenses to take the deduction.

If someone falls into one of these employment categories, they are considered a qualified employee:

• Armed Forces reservists
• Qualified performing artists
• Fee-basis state or local government officials
• Employees with impairment-related work expenses

No other type of employee is eligible to claim a deduction for unreimbursed employee expenses.