IRC §280A · Pub 587

🏠 Home Office Deduction Calculator

Self-employed and work from home? You may be missing the biggest deduction available. We compare both methods.

Office square footage

Total home square footage

Annual rent or mortgage interest

Annual property tax (if owned)

Annual utilities (gas, electric, water)

Annual internet

Annual homeowner/renter insurance

Annual repairs/maintenance

📊 Simplified Method

$5/sqft up to 300 sqft max
No depreciation recapture later
Easier to file (Form 8829 not required)
Capped at $1,500/year deduction

📈 Actual Expense Method

Office % of home × all actual expenses
Includes depreciation (potential recapture at sale)
Requires Form 8829 + records
No cap, can be much larger

Source: IRC §280A (Disallowance of certain expenses in connection with business use of home). The simplified option was added by Rev. Proc. 2013-13. Eligibility: exclusive and regular business use, principal place of business. See IRS Publication 587.

Have us pick the better one for your return →

Estimates only. Simplified method capped at $1,500. Actual method requires depreciation calculations that can affect home-sale taxes later. Phone 689-331-5723.