Working from home during Covid-19

As the COVID-19 situation develops, you may now be working from home and may incur expenses you can claim at tax time.

ATO will accept a temporary simplified method (or shortcut method) of calculating additional running expenses from 1 March 2020 until at least 30 June 2020.

Expenses you can claim

If you work from home, you will be able to claim a deduction for the additional running expenses you incur. These include:

• electricity expenses associated with heating, cooling and lighting the area from which you are working and running items you are using for work

• cleaning costs for a dedicated work area

• phone and internet expenses

• computer consumables (for example, printer paper and ink) and stationery

• home office equipment, including computers, printers, phones, furniture and furnishings – you can claim either the

  • full cost of items up to $300

  • decline in value for items over $300.

Expenses you can’t claim

If you are working from home only due to COVID-19, you can’t claim:

• occupancy expenses such as mortgage interest, rent and rates

• the cost of coffee, tea, milk and other general household items your employer may otherwise have provided you with at work.

You can download a summary brochure with this information here: Working-from-home

For more information on claiming and calculating expenses please go to: www.ato.gov.au/General/COVID-19/Support-for-individuals-and-employees/Employees-working-from-home

For more information on working from home please go to: www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Home-office-expenses/