COVID-19 has changed our lives in many ways, and some of the changes have tax implications. Here is basic information about two common situations . . . tax implications of working from home, and collecting unemployment. 1. Working from home Many employees have been told not to come into their workplaces due to the pandemic. If you’re an employee who “telecommutes” — that is, you work at home, and communicate with your employer mainly by telephone, videoconferencing, email, etc. — you should know about the strict rules that govern whether you can deduct your home office expenses. Unfortunately, employee home office expenses aren’t currently deductible, even if your employer requires you to work from home. Employee business expense deductions (including the expenses an employee incurs to maintain a...