Home Office Deduction Calculator (2026)

Self-employed individuals who use part of their home regularly and only for business. W-2 employees generally can't take this deduction on their federal return.

The space has to be used only for business. A guest room that doubles as an office, or the kitchen table, usually doesn't qualify.

$5 per square foot, up to 300 square feet, for a maximum of $1,500. No depreciation and no expense tracking, but often a smaller deduction.

The business-use share of rent or mortgage interest, property tax, insurance, utilities and repairs, plus depreciation if you own. Reported on Form 8829.

Depreciation claimed for a home office is taxed when the home is sold, even if the rest of the gain is excluded. That's worth weighing before choosing the regular method.

Square footage, photos of the space and a year of home bills support the deduction if it's ever questioned.