Free tool
Home office deduction calculator
Simplified vs. actual, at your square footage.
Your result is an estimate based on the answers you enter. It is not filed or stored anywhere.
Method
How this calculator works
The simplified method is $5 per square foot of office space, capped at 300 square feet — a maximum of $1,500, no receipts needed. The actual method deducts the office's share of real home costs (rent or mortgage interest, utilities, insurance, repairs) based on the office's percentage of your home's area.
Either way the space must be used regularly and exclusively for business — a desk in the corner of a bedroom qualifies only for the desk's footprint; a kitchen table does not qualify at all. Renters can absolutely take this deduction; it's not homeowner-only.
Estimates, not advice
Every figure this tool produces is a planning estimate built from the numbers you enter and simplified assumptions documented above. It is educational content, not individualized financial, legal, or tax advice. Rates, limits, and thresholds change — annual constants are reviewed each January, and you should confirm anything decision-critical against primary sources or a professional.
Questions
FAQ
Which method usually wins?
Actual wins with high rent and a meaningfully sized office; simplified wins for small spaces and anyone who values zero recordkeeping. The tool shows your break-even.
Does claiming it raise audit risk?
The deduction is routine when honest. Keep a photo and floor-plan sketch of the space with your records.
Can W-2 employees working from home take it?
No — since 2018 it's limited to self-employment income. A side business changes that for the side-business share.