Home Office Deduction Calculator
Calculate your home office tax deduction using the simplified or regular method.
Two Methods
Simplified Method
$5/sq ft × office size. Max $1,500. Easy, no records needed.
Regular Method
(Office/Total) × Home Expenses. More work but often larger deduction.
Space must be used exclusively and regularly for business.
FAQs
Self-employed individuals, freelancers, and independent contractors who use part of their home exclusively and regularly for business. W-2 employees working from home generally do NOT qualify since the 2017 tax reform suspended the employee home office deduction through 2025.
Simplified Method: $5 per square foot, max 300 sq ft ($1,500 maximum). Regular Method: Actual home expenses multiplied by the percentage of home used for business. The regular method can yield a larger deduction but requires more recordkeeping.