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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.
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Reference & details

How it works

Monthly 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

Yes. Enter twelve monthly qualified areas, using zero for months with fewer than 15 days of qualifying use. Each month is capped at 300 square feet; the average is multiplied by $5 and limited by available business income.

The actual mode is scoped to renter operating expenses and their carryover. Homeowners need Form 8829 expense ordering, depreciation and any other applicable limits. Qualifying homeowners can use the simplified mode.

No. It is a deduction within the chosen scope. Tax savings depend on the rest of the return.

No. Working at home does not itself establish eligibility. Review the current IRS business-use rules for your activity and situation.

Choose Save business case for local history. Copy MD includes inputs and notes; Download CSV contains the result breakdown. Keep a portable copy separately.

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.