Home Office Deduction Calculator
Calculate a simplified US home-office deduction by month, or allocate eligible renter expenses, with business-income limits and saved cases.
Use this result well
- Inputs that matter
- Home-office qualification, Total home area (sq ft), Monthly qualified areas (Jan–Dec), Income available for home-office expenses, and 8 more
- Output to expect
- Simplified home-office deduction, Renter actual expenses
- Check the units and required inputs before comparing results.
- Keep the assumptions with a copied result so you can reproduce the calculation later.
Related Tools
Tools you might need next
Model the standard Schedule SE Social Security and Medicare components from explicit current factor, wage-base, wage, and rate inputs.
Allocate a current Form 1040-ES annual payment target after expected withholding, applicable credits, and confirmed estimated payments already made.
Separate gig cash flow from annual mileage deductions and standard-method SE tax, with dated 2025–2026 rates, wage caps and recorded working hours.
Reference & details
How it works
Updated September 2026
How it works
Updated September 2026Monthly simplified area
Enter the IRS-eligible area for each month; nonqualifying months are zero.
Deduction = min($5 × sum(capped monthly areas) / 12, positive available income)Renter expense allocation
Use only expenses for qualifying periods and eligible operating carryover.
Allowed = min(office/home × shared expenses + direct expenses + carryover, positive available income)Updated: September 2026
Example Scenarios
The example has 400 square feet for five qualifying months and $500 of available income.
→ Average capped area 125 square feet; $625 before the limit; $500 allowed and $125 disallowed without simplified carryover.
A 10% office share of $30,000 shared expenses, $200 direct repairs, $100 carryover and $3,500 available income.
→ $3,300 allowed renter operating expenses.
FAQ
About Home Office Deduction Calculator
Compare monthly-area simplified deductions and qualified renter operating expenses. Verify eligibility first, record your income basis and keep each method as a separate case.