It went away with the Tax Reform Act of 1986.

Sadly, I am old enough to remember this.

Thank you.  Just got a call from a client, said that in Sunday Chicago Sun Times paper that you can deduct home office expenses since he can not travel and do his job due to covid his main office at home, but he does not meet any clients there just make all phone call, computer make sales, etc. any thoughts

"any thoughts"

An Employee of an entity has their employer set up An Accountable Plan for reimbursment of qualified expenses they submit to their employer.

A Sole Proprietorship could have a home office.

The IRS tells you who qualifies.

"Sadly, I am old enough to remember this."

Sadly, I am old enough to forget that I used to remember that.