T2200 Forms: What you need to know

Claiming work-from-home expenses (home office expenses) can be confusing for employees—especially if working in a hybrid environment is relatively new to them. Helping them understand their T2200 or T2200S eligibility (and ensuring they're aware their forms may not be accepted by the Canadian Revenue Agency) is one way you can help your employees to get through their personal income tax process confidently.

To continue to support Canadians working from home due to the COVID-19 pandemic, CRA will maintain the work-from-home tax credit, flat rate method, in the amount of $500 (temporary flat rate method) for the 2022 tax year.

T2200 Form

Form T2200 is a Declaration of Conditions of Employment. Form T2200 certifies that an employee worked from home and that any employment expenses not reimbursed by the employer may be claimed on the employee’s personal income tax return. Form T2200 form is maintained by the employee and is not included in the submission of their personal income tax return.

Note: An employee already working from home, wanting to claim their 2022 work-from-home expenses (that are not a result of working from home due to the COVID-19 pandemic), still requires a completed and signed T2200 from their employer.

Form T2200 is available as a fillable and saveable PDF on CRA’s website.

T2200S Form

Form T2200S, Declaration of Conditions of Employment for Working at Home Due to COVID-19, is a shorter version of form T2200 that the employer completes and signs if an employee worked from home during the year, due to the COVID-19 pandemic, and is not utilizing the temporary flat rate method. Form T2200S is maintained by the employee and is not included in the submission of their tax return.

If an employee worked from home as a result of the COVID-19 pandemic and they wish to claim their work-from-home expenses in excess of the $500 maximum available through the temporary flat method, they are required to obtain a T2200S form from their employer to confirm they were required to work from home.

Form T2200S is available as a fillable and saveable PDF on CRA’s website

For more on the different claim methods, see the FAQ section below.

How to Claim Work-from-Home Expenses

Work-from-home expenses are claimed on an employee’s personal income tax return. Instead of submitting the T2200 with their personal income tax return, they’ll document all of their deductible expenses in a T777, Statement of Employment Expenses.

If employees worked from home due to the COVID-19 pandemic and are not using the temporary flat rate method to claim their work-from-home expenses, they’ll document all of their deductible expenses in a T777S, Statement of Employment Expenses for Working at Home Due to COVID-19.

They have to maintain a copy of their completed and signed T2200/T2200S form in the event of a CRA review request.

Claiming Work-from-Home Expenses In Québec

For employees in Québec, the T2200 equivalent form is called TP-64.3-V, General Employment Conditions. It is also available in PDF and fillable PDF formats. Here's the link to both versions.

Revenu Québec’s eligible employment expenses guide can be found here.

Frequently Asked Questions

Here are some common questions regarding T2200 and T2200S forms.

Who is eligible to claim Work-from-Home Expenses?

If an employee’s employment agreement requires the employee to pay their own home office expenses while carrying out the duties of their employment, the employee is eligible to claim home office expenses.

What is the difference between T2200 and T2200S forms?

If an employee worked from home and had to pay for home office expenses, not as a result of COVID-19, the employee would request form T2200 from their employer. If an employee worked from home due to COVID-19 and had to pay for home office expenses, the employee would request and receive form T2200S from their employer.

My employees worked from home in 2022. Do they automatically qualify for the $500 claim?

If an employee was not required to work from home, but was provided by the employer with the option to work at home because of the COVID-19 pandemic, and the employee opted for that option CRA will consider the employee to have worked from home due to the COVID-19 pandemic and will grant either the temporary flat rate method or detailed method.

If employees usually work from home, can they claim more than the $500?

Yes, if an employee's employment requires the employee to work from home regardless of COVID-19, they are eligible to claim more than the $500 flat rate method. The employee would request form T2200 from their employer and would document all of their deductible expenses in a T777 and file it with their personal income tax return.

When should employees use the Temporary Flat or Detailed Method for their Home Office Expense claim?

The temporary flat rate method simplifies home office expense claims for employees who are eligible and choose to use this method. However, if an employee worked from home as a result of COVID-19 and they wish to claim their work-from-home expenses in excess of the $500 maximum available through the temporary flat method, they are required to obtain a T2200S form from their employer to confirm they were required to work from home.

Below are both options to calculate deductions for home office expenses for 2020, 2021, and 2022 tax years:

• Temporary Flat Rate Method
• Detailed Method

Here’s an overview of the eligibility criteria for each method. Please note: Employees must meet all of the criteria for each method to qualify:

Temporary Flat Rate Method	Detailed Method
You worked from home in 2022 due to the COVID-19 pandemic	You worked from home in 2022 due to the COVID-19 pandemic OR your employer required you to work from home
You worked more than 50% of the time from home for a period of at least four consecutive weeks in 2022	You were required to pay for expenses related to the work space in your home
You are only claiming home office expenses and are not claiming any other employment expenses on line 22900	Your work space is where you mainly (more than 50% of the time) work for a period of at least four consecutive weeks in the year OR you only use your work space to earn employment income and have to use it regularly and continually for meeting clients, customers, or other people while doing your work
Your employer did not reimburse you for all of your home office expenses	Your expenses are used directly in your work
	You have a completed and signed T2200S from your employer OR you have a completed and signed T2200 from your employer

For the temporary flat rate method, employees may claim $2 per day they worked from home in 2021 or 2022 due to the COVID-19 pandemic. The maximum amount that can be claimed in 2022 is $500 and employees must meet all of the eligibility criteria specified here.

For the detailed method, employees may claim the employment portion of the actual amounts they paid while they worked from home (for employees required to work from home or employees who worked from home due to the COVID-19 pandemic). Employees must meet all of the conditions specified here.

What if we reimbursed employees for some of their home office expenses? Can they still use the detailed method?

Yes, employees can still use the detailed method if they meet the eligibility criteria, but they cannot claim any expenses that were or will be reimbursed by the employer. Form T2200 will reflect any reimbursements by the employer.

Who is responsible for T2000/T2200S forms?

As an employer, you are responsible to complete form T2200(s) and to provide the completed and signed form to your employees. While this seems similar to the completion of T4s and other tax documents, it differs because the CRA will not receive a copy of the T2200(s) form.

Additional Resources on T2200s

• The National Payroll Institute (NPI) has several resources available regarding work-from-home expenses:
• Template for an Attestation Regarding Work-from-Home Expenses for the 2022 Tax Year
• An FAQ for Workspace In the Home Expenses
• The CRA has a convenient calculator to help employees calculate their work from home expenses

Additional Reading

• Make it zen: Payroll tips for a smooth year-end
• The Payroll Manager’s Guide to Canadian Payroll Year-End
• The Canadian Employee’s Guide to Payroll Year-End
  

Editor's Note: This blog post was updated in December 2022 for accuracy and comprehensiveness.