Do you need a T2200 form to claim COVID-19 remote working expenses?

On March 5, eligible Sheridan faculty and staff received digital T2200/T2200S income tax forms allowing them to claim working-from-home expenses incurred during 2020 because of the COVID-19 pandemic.

These forms are for employees who wish to make a detailed claim for expenses on their 2020 personal income taxes as a result of the shift to remote work. Employees must digitally sign the T2200 and/or T2200S documents in order to use them to make a claim. For detailed step-by-step instructions on how to affix your digital signature to these documents, please refer to this guide on Sheridan Central.

Even without the forms however, employees can still claim working-from-home expenses on their 2020 income taxes.

The CRA recently announced a simplified method that will allow employees who worked at home due to COVID-19 more than 50 percent of the time for at least four consecutive weeks during the pandemic to claim an amount of $2 per working day, up to a maximum deduction of $400. 

This simplified method does not require you to obtain a T2200/T2200S form or maintain documented receipts to validate your claim.

For most employees, the CRA believes this simplified method will provide the maximum deduction allowed without the detailed records-keeping normally required for home office deduction claims.

Depending on your circumstances, you may be eligible for deductions greater than what the simplified method offers. This will require you to follow applicable CRA rules for making a detailed claim that includes the following:

  • Measurement and total size of your workspace;
  • Total size of all finished areas in your home (including your workspace);
  • Average weekly working hours, if using a common space in the home; and
  • Supporting documents for all of the expenses you claim for the period(s) you worked from home.

To make a detailed claim, you will require a T2200S form to validate your conditions of employment including the requirement to work from home. 

For more information, visit Sheridan Central.

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