Telecommuting: what expenses can you report on your tax return?

The year 2020 is special in terms of taxation. It is marked both by the direct debit on salary and by the possibility of declaring the costs of teleworking. At the beginning of May 2021, Bercy declared that all employees can benefit from an exemption. Several criteria must be taken into account when applying this deduction, especially since employees are often unaware of the costs taken into account.

Expenses related to communication and deductible supplies

Whether you are still working from home or not, this period spent at home has generated additional costs. This can be the purchase of cartridges to print folders, an office chair or traditional supplies. Some companies have chosen to allocate their employees an allowance intended to cover these costs. This is exempt up to 550 euros per year and it is not necessary to indicate it on the tax return. In the absence of allowances, taxpayers can choose to deduct the actual costs generated or opt for a 10% allowance.

If this option is preferred, you must make sure you have the supporting documents related to these costs. The presentation of receipts or proof of purchase may be required. The same goes for Internet subscription or mobile operator bills. The amount of these costs must then be entered in boxes 1AK to 1DK of the 2020 tax return. However, this option is only available to employees who have been forced to adopt telework following the health context. It does not concern employees who have had the choice of the place of work.

Part of current expenditure also affected by this measure

Tax reductions are not limited to costs directly related to the professional activity. It is possible to pay less for rent, housing tax or property tax, but also for running costs. This applies to electricity, heating or insurance contracts. However, for them to be tax deductible, they must be calculated.

The employee must first determine the surface used as workspace. This figure will be used as a basis to calculate the exact costs in proportion to the surface used in relation to that of his accommodation. The time spent teleworking must also be taken into account. Many guides and advice for the calculation are available online. It is also possible to ask for help from the tax department to complete your declaration as well as possible.

(By hREF editorial staff)