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    Home Office Deduction Calculator (2026)

    Compare the simplified method ($5 per square foot, capped at $1,500) against the regular actual-expense method for your Schedule C home office deduction. See which saves more and review the exclusive-use test.

    Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (deductions, credits, filing status nuances, state-specific adjustments). Always seek financial or tax advice from a qualified CPA, Enrolled Agent, or tax attorney, or contact the IRS. Read our editorial scope →

    Exclusive-use test
    The home office must be used regularly and exclusively for business (exceptions: daycare, storage, separate structure). If you use the space for personal purposes, the deduction may be disallowed.

    Office details

    Enter your home office and expense information.

    Max 300 sq ft for simplified method

    Used for regular method percentage

    Business-use percentage: 7.50%

    Actual expenses (regular method)

    $

    Monthly rent × 12 or annual amount

    $

    Form 1098 box 1 amount

    $

    Annual total for the entire home

    $

    Annual premium for the entire home

    $

    Annual total (whole-home repairs; office-only repairs are 100%)

    $

    Annual depreciation on business-use portion of home

    Simplified method

    Recommended

    $5 per square foot, up to 300 sq ft

    Office square footage150 sq ft
    Rate$5 / sq ft
    Deduction$750

    Regular method

    Actual expenses × business-use percentage

    Total actual expenses$0
    Business-use %7.50%
    Deduction$0

    The simplified method saves $750 more.