Internal Revenue Code (IRC) Section 162 permits employers to reimburse employees for legitimate job-related expenses deemed ordinary and necessary, such as a computer, monitors, printer, or internet service.
An employer has many options on how to structure home office reimbursement expenses, such as a stipend or reimbursement policy. What’s important is that it be made under an accountable plan, meaning, a set of procedures that ensures that employees don't get reimbursed for personal expenses.