Home Office Deduction Calculator
Work from home? The simplified home office deduction gives you $5 per square foot of dedicated space — up to $1,500 a year. See what yours is worth.
How this calculator works
The simplified method is $5 per square foot of qualifying home office space, capped at 300 square feet — a $1,500 maximum deduction. The space must be used regularly and exclusively for your business: a desk in the living room only counts if the area is not used for anything else. The calculator caps your input automatically.
Frequently asked questions
Who can claim the home office deduction?
Self-employed people and independent contractors — W-2 remote employees generally cannot, because their employer's office is their principal place of business. You must use the space regularly and exclusively for work, and it must be your principal place of business or where you meet clients. There is no minimum size and no room-with-a-door requirement, but the exclusive-use test is strict.
Simplified or regular method?
Simplified: $5/sq ft, no depreciation, no receipts — but capped at $1,500. Regular: actual home expenses (rent or mortgage interest, utilities, internet) multiplied by the office's percentage of the home, plus depreciation — bigger for large offices, but it requires paperwork and depreciation gets recaptured when you sell. Run both; the calculator covers the simplified side.
Does the home office deduction trigger an audit?
No — the old stereotype is outdated. The exclusive-use requirement is the real test, and many tax pros say a clearly documented home office is less risky than a sloppy one. Keep a floor-plan sketch, photos, and a note of the square footage so you can prove the space if asked.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.