Home Office Deduction Calculator
Compare the simplified home-office method with the regular method and apply the business-income limit.
The $5 rate and 300-square-foot cap are not adjusted for inflation.
Estimate
$1,800.00
- Simplified method
- $750.00
- Regular method
- $1,800.00
- Larger deduction
- Regular method
- This estimate is calculated in your browser and is not sent to a server.
- The simplified method is $5 a square foot, up to 300 square feet. Enter depreciation of the home in the expenses only after you have figured the 27.5-year amount.
Limits of this estimate
- The regular method uses the area ratio of the expenses you enter.
- It does not decide whether the space qualifies.
- This is educational information, not tax, legal, or accounting advice, and it does not file a return.