Can I deduct the cost of furnishing my office if I am employed by a State university?

Question

I paid out of pocket for a couch, chairs etc..

Answer 1

It would have to be the case that the office furniture was ordinary and necessary for your job, and that your employer did not provide you with furnishings.

If this is the case, you can depreciate the office furniture over seven years. You could also take Section 179, meaning you would expense the furniture entirely the first year you placed it in service. Your deduction would go on Form 2106 and then be transferred to Schedule A Miscellaneous Deductions subject to a 2% of AGI limitation.

Answer 2

Your employer provided you with an empty office, and you had to furnish it? That's really weird.

If they provided furnishings but you wanted different ones and bought them, then no you can't deduct them.

If you are talking about a home office when the university provides you an office on campus, maybe but probably not - there are a number of very specific rules you'd have to meet.

Answer 3

Unreimbursed employee expenses, sure. But not much of a deduction - subject to limitations because you're not self employed.