For 2018, fewer taxpayers will be eligible for a home office deduction. Employees claim home office expenses as a miscellaneous itemized deduction. For 2017, this means you get a tax benefit if these expenses plus other miscellaneous itemized expenses exceed 2% of adjusted gross income.
For 2018, the Tax Cuts and Jobs Act suspends miscellaneous itemized deductions subject to the 2% floor. So no home office deduction for employees.
If you’re self-employed, you can continue to deduct eligible home office expenses against self-employment income as you have done in the past.