Home office deduction calculator
For self-employed people who use part of their home regularly and only for business, using the IRS simplified method.
Only the space used regularly and only for business. Up to 300 sq ft counts.
Your home office deduction (simplified method)
$0
- 0 sq ft × $5 × 12/12 months
- $0
Your phone, internet and software bills are expenses as well. ExpenseCatcher files every emailed receipt in your Drive and logs it in your Sheet. Start free
How it works
$5 for each square foot of the space, up to 300 square feet, so at most $1500 a year. If you used the space for only part of the year, the calculator counts the months.
The space must be used regularly and only for business. Employees can’t claim it.
The deduction can’t be more than your business’s gross income minus its other expenses, and with this method anything over can’t be carried forward. The regular method (a share of your actual costs) can give more; this calculator doesn’t cover it. It’s an estimate to help you see the size of the numbers, not tax advice.
Questions
- What is the simplified home office deduction?
- A flat $5 per square foot of the part of your home used regularly and only for business, up to 300 square feet. You don’t need to add up rent, utilities or depreciation.
- Can I claim it as an employee?
- No. The home office deduction is for self-employed people. Employees can no longer claim it on their federal return.
Sources
Figures checked against these sources on 5 November 2026. Estimates only, not tax advice: check your own return with a tax professional.
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