Can I deduct a home office for months when the payer issued a W-2?

Usually, the W-2 period needs to be analyzed separately from the self-employment period.

If the taxpayer is self-employed, a qualifying home office may be connected to Schedule C income. If the payer issues a W-2 and treats the taxpayer as an employee, the same room does not automatically generate a federal home-office deduction for that employee period.

Fresh example:

• Tessa Lin earns consulting income on Form 1099-NEC from January through August.
• From September through December, the same company hires her as a W-2 employee.
• Tessa uses one room consistently for the work.

The better EA answer splits the year:

• possible Schedule C home-office analysis for the self-employment months
• separate W-2 employee analysis for the employee months

The physical space matters, but worker status matters too. The exam trap is assuming that work performed at home always equals a home-office deduction.