Who Can Claim the Home Office Deduction?
- Self-employed: Yes, if you use space regularly and exclusively for business
- Employees (W-2): No longer available since Tax Cuts and Jobs Act (2018)
- Gig workers: Yes, if filing Schedule C
Simplified vs Regular Method
| Method | How It Works | Max Deduction |
|---|---|---|
| Simplified | $5 per square foot | $1,500 (300 sq ft) |
| Regular | Actual expenses × business % | Limited by income |
Qualifying for the Deduction
Your home office must be:
- Regular use: Used on a regular basis for business
- Exclusive use: Used only for business (with limited exceptions)
- Principal place of business: Where you conduct substantial business activities
Important Notes
This calculator provides estimates only. Consult a tax professional for personalized advice. Tax laws change frequently.