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Home Office Deduction Calculator

Home Office Deduction Comparison

Compare the simplified method and regular method for home office deduction

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Formula

Simplified = $5 x sq ft (max 300); Regular = Total Expenses x (Office sq ft / Home sq ft)

Frequently Asked Questions

Who qualifies for the home office deduction?
Self-employed individuals and independent contractors who use a dedicated space in their home regularly and exclusively for business. W-2 employees cannot claim this deduction under current tax law (since 2018 TCJA).
What is the difference between the simplified and regular method?
The simplified method gives $5 per square foot up to 300 sq ft ($1,500 max). The regular method calculates actual expenses proportional to your office space. The regular method can yield a larger deduction but requires more record-keeping.

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