I am working two jobs. One is full time, making X amount of money. And the other is part-time, making Y amount of money. Y is much less than X, less than a quarter of X. For the part-time job, i can only work from home, because that employer does not provide office space for me. I also got W-2 form from the part-time job. Based on IRS publication 587, I can file this expense for the business use of my home, into schedule A. There is a worksheet on page24 of the publication. However, where should I put that expense onto schedule A? Shall I put down to "Job Expenses and Most Other Miscellaneous Deductions" section? If so, there is this 2% of AGI restriction, which eventually makes me unable to itemize that expense. And clearly, majority of my AGI doesn't come from this part-time job.
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