Key points
- Record home working hours.
- Separate work use from private use.
- Keep bills and receipts.
What to record
Keep a record of when you worked from home, the type of work performed and the costs connected with that work.
Common costs
Phone, internet, stationery, equipment and other home office costs may need to be reviewed depending on your work and records.
Private use
Many home expenses have private use. The work-related portion needs to be considered carefully.
Summary
Work from home claims are clearer when you keep time and expense records throughout the year.
Organise your hours and bills
Keep a record of the actual hours you worked from home across the income year. Save the relevant bills and equipment receipts in the same folder, and explain any employer reimbursements or equipment supplied by your employer.
Tell the person preparing your return which method you used in earlier years. If using the fixed rate method, expenses covered by that rate must not also be claimed separately. Have the method and records checked for the income year being lodged.
This guide is general information only. Your tax position can differ depending on income type, residency, visa status, records and personal circumstances. Check official ATO guidance or seek individual support before lodging.