Home Office Deduction Calculator

Compare the simplified method ($5/sq ft, up to 300 sq ft) against the actual-expense method, see which is larger, and grab a recordkeeping checklist. For self-employed filers (Schedule C).

Private by design. No SSN, no bank login, no IRS login, no payroll password. Runs in your browser. Educational estimate only.
Eligibility
Square footage
sq ft
Used regularly & exclusively for work
sq ft
Business-use percentage10.0%
Annual home expenses (actual method)
$
Mortgage principal is not deductible
$
$
$
Whole-home; office-only repairs are 100%
$
Business-use share
Which method wins?
Simplified
$750
Actual expense
$2,370
Simplified: sq ft counted150 × $5
Capped at 300 sq ft (max $1,500)
Actual: total home costs$23,700
Actual: × 10.0% business use$2,370
📊 The actual-expense method is larger by about $1,620 this year. It deducts more but requires you to keep records of every home expense (Form 8829).

Recordkeeping checklist

☐A simple diagram or photo showing the office area and the rest of your home
☐Square-footage measurements of the office and the whole home
☐12 months of rent or mortgage-interest statements
☐Utility bills (electric, gas, water, trash)
☐Homeowner's or renter's insurance statements
☐Receipts for repairs and maintenance (note office-only vs whole-home)
☐Internet bills with the business-use share noted
☐A log confirming the space is used regularly and exclusively for business
💼 Self-Employment Tax Calculator →
See how this deduction lowers your net profit, SE tax, and income tax.
🚗 Mileage Deduction Calculator →
Driving for the same business? Estimate your vehicle deduction too.

Educational estimate only — not tax advice. The actual-expense method has additional rules (depreciation, the gross-income limit, and recapture on sale). See IRS Pub. 587 / Form 8829 and confirm with a tax professional.