Working from home expenses, what can I claim and how do I claim it?
2 August
Deductions for expenses you incur to work from home such as stationery, energy and office equipment.
Eligibility to claim
To claim working from home expenses, you must:
be working from home to fulfil your employment duties, not just carrying out minimal tasks, such as occasionally checking emails or taking calls
incur additional running expenses as a result of working from home
have records that show you incur these expenses.
To calculate your deduction for working from home expenses, you must use one of the methods set out below.
Where you incur running expenses for both private and work purposes, you need to apportion your deduction. You can only claim the work-related portion as a deduction.
Additional running expenses
Running expenses relate to the use of facilities within your home. These expenses are generally considered private and domestic expenses. You can claim a deduction for additional running expenses you incur as a direct result of working from home.
Additional running expenses may include:
electricity or gas (energy expenses) for heating or cooling and lighting
home and mobile internet or data expenses
mobile and home phone expenses
stationery and office supplies
the decline in value of depreciating assets you use for work – for example
office furniture such as chairs and desks
equipment such as computers, laptops and software
the repairs and maintenance to depreciating assets.
In limited circumstances where you have a dedicated home office, you may also be able to claim:
the actual expenses you incur as a result of working from home.
You must keep records to show you incur expenses as a result of working from home. The type of records you need to keep will depend on the method you choose to calculate your expenses.
For the work from home fixed rates before 2018–19, see PS LA 2001/6Verification approaches for home office running expenses and electronic device expenses
Expenses you can’t claim
You can’t claim a deduction for:
coffee, tea, milk and other general household items, even if your employer may provide these at work
costs that relate to your children’s education, such as equipment you buy – for example, iPads and desks, subscriptions for online learning
items your employer provides – for example, a laptop or a mobile phone
expenses where your employer reimburses you for the cost.
Authorised by the Australian Government, Canberra.