Taxes 🏛 IRS

Home Office Deduction

A home office deduction is available if you use part of your home regularly and exclusively for business. Two methods: simplified ($5/sq ft up to 300 sq ft) or regular (actual expenses prorated by office percentage). Available to self-employed; employees cannot deduct home office after 2017.

Source Agency
IRS

Last Verified
March 1, 2026

Next Review
May 30, 2026

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