A designated workspace should be maintained by the telecommuter in a clean, professional, and safe condition at the remote work location. As liability will extend to the alternate work location, the State retains the right to make on-site inspections of the work area, at a mutually agreeable time, to ensure that safe conditions exist. No, many employees have information handling tasks which do not require computers. These tasks may be collected for the telecommuting day. Many employees find the opportunity to telecommute is so worthwhile they choose to use their personal equipment when equipment is not available from their offices.
Many agencies have computers that people can take home.
Again, we are not saying a computer is required to telecommute. You may only require a telephone. Part-time use of the home for work does not meet the Federal test for an office in the home deduction. The home must be used exclusively on a regular basis as the taxpayer's principal place of business to qualify for a deduction. Also, employees who purchase computers and use them when working at home may not be eligible for accelerated depreciation because the purchase of the computer is not a condition of employment.