A home office costs you hundreds extra per month, at least in my market (London). I work in the corner of our bedroom right now. My girlfriend works in a corner of the living room.
Maybe not unheard of, but currently not allowed for most employees. IIRC, the current test is:
1. Exclusive use
2. Primary place of business (NOT primary workplace - WFH employees usually don't qualify)
That's long been a pretty questionable deduction unless it really is a dedicated space for work purposes. (Also, relatively few people in the US itemize today after the 2018 tax changes.)
It's not just opportunity cost. I have known people buying condo with extra room to use as home office (they picked the one with extra room). It is a very real and significant cost, not merely opportunity cost
