Home office deduction calculator
There are two ways to claim a home office and they can differ by thousands. This works out both from your actual figures and tells you which one wins.
Deduction you can claim
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Enter your office and home square footage to compare the two methods.
- Simplified method
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- Regular method
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- Business share of home
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- Tax saved
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Common questions
What is the simplified home office deduction?
A flat $5 per square foot of office space, capped at 300 square feet — so a maximum of $1,500. No receipts, no depreciation, no tracking of household bills.
Which home office method should I use?
Whichever gives the larger deduction, which usually means the regular method if your rent or mortgage interest is high or your office is over 300 square feet. The simplified method wins on paperwork and avoids depreciation recapture when you sell.
Does a home office have to be a separate room?
Not a separate room, but it does have to be used regularly and exclusively for business. A desk in a spare bedroom that doubles as a guest room fails the exclusive-use test.
What people use next
Estimates based on published federal rules for tax year 2026. State and local tax is not included. This is general information, not advice about your situation.