Of all the tax breaks available, the home office tax deduction is among the murkiest and most misunderstood. And the passage of the 2018 Tax Cuts and Jobs Act has made things even more complicated.

So if you work at home, what should you do? Allow us to explain exactly who can take the home office tax deduction these days—and who can’t—as well as how to do it right. Here’s what you need to know before filing this year.

Who can claim the home office tax deduction?

We’ve got some good news and bad news. The bad news: In years past, if you worked for a company (and received a W-2) but worked from home occasionally or full time, you could claim a home office tax deduction. But not anymore.

“There is a major change to the home office deduction: It is no longer available for company employees,” says Bill Abel, tax manager at Sensiba San Filippo in Boulder, CO. “This has many remote employees frustrated.”

But there is a ray of hope for these W-2 telecommuters. You could see if your employer will allow you to change your work status from an employee to an independent contractor (also discuss this option with a tax adviser), which would allow you to continue taking this deduction. Consider the pros and cons of such a move beyond just the tax benefits, however.