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No, your client cannot deduct home office expenses as a W-2 employee. The business use of home deduction for employees is not allowed. This deduction is only available to self-employed individuals who meet the specific qualification requirements, such as using part of their home exclusively and regularly as their principal place of business or for meeting clients. This restriction applies regardless of whether the employee works from home full-time or part-time, and regardless of whether their employer requires them to maintain a home office.