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//// Tax · Deductions

Home Office Deduction Calculator

Enter your office dimensions and home expenses to see your exact IRS deduction — simplified method ($5/sq ft) or regular method (actual expenses). Includes estimated federal + self-employment tax savings.

SE Tax Rate15.3%
QBI Deduction20%
Quarterly DeadlinesApr · Jun · Sep · Jan

Office Space

Business-use percentage: 12.5%

The office must be used regularly and exclusively for business. A spare room you also use as a guest bedroom does not qualify.

$

The home office deduction cannot exceed your net business profit for the year.

Your deduction
$750
Simplified method
Est. tax savings
$222
Federal + half SE tax @ 29.65%

Method Comparison

Simplified
$750
150 sq ft × $5
Regular
$2,775
12.5% of actual expenses

IRS Requirements

  • 01Exclusive use — the space must be used solely for business, not mixed with personal activities.
  • 02Regular use — you must use it consistently throughout the year, not just occasionally.
  • 03Principal place of business — your home must be your main business location, or where you meet clients regularly.
  • 04Self-employed only — W-2 employees cannot deduct home office expenses (post-2018 TCJA).
Disclaimer

Based on IRS Publication 587 (2024). Tax rules change; consult a CPA before filing. The regular method calculation excludes depreciation recapture and carryforward rules.