There is no specific minimum number of hours...

...required to qualify for a working from home (WFH) deduction. However, you must meet certain criteria to claim the deduction:

Working from Home:

You must be working from home while carrying out your employment duties or running your business.

Incurring Additional Running Expenses:

You must incur additional running expenses as a result of working from home. These expenses can include electricity, gas, internet, mobile and home phone usage, and stationery and computer consumables.

Keeping and Retaining Relevant Records:

You must keep and retain relevant records of the time you spend working from home and the additional running expenses you incur.

To use the fixed-rate method for claiming WFH expenses, you need to keep a contemporaneous record of the hours worked from home. The fixed-rate method allows you to claim 67 cents per hour worked from home, which covers the aforementioned expenses.

If you choose to use the actual expenses method instead, you must keep detailed records of all the expenses you are claiming. Use the Gotax App... Deduction Grabber to track all of that.

Regardless of the method you choose, it is essential to maintain accurate and detailed records to substantiate your claims.

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