What I'm curious about (as a self employed tailor, so I have no personal interest in work from home, just curiosity) is whether or not employers are paying employees for the use of their homes as offices. Who pays the extra housing costs, internet, etc. that the employee can't claim on their taxes. And even if they could claim it, the amount claimed would not cover all the associated costs. If for instance you set aside a room in your house, and get away with deducting the rental value, claiming that value in the USA covers about 1/3 of the actual expense.