Tax guide
Home Office Deduction 2026
If you’re self-employed and use part of your home regularly and exclusively for business, you may deduct a portion of your home costs. W-2 employees generally can’t claim it on a federal return after the TCJA.
Two ways to calculate
- Simplified: a set rate per square foot of office space (up to a cap).
- Actual expenses: a percentage of rent/mortgage interest, utilities, insurance, and repairs based on the office’s share of your home.
The ‘regular and exclusive’ test
The space must be used only for business and regularly. A spare room used solely as your office qualifies; the kitchen table usually doesn’t.
How we help
We compare both methods and use the one that’s correct and best for you — with records that hold up.
FAQ
Can W-2 employees claim it?
Generally not on a federal return through 2025 under current law. Self-employed filers can. We’ll confirm for your situation.
Does it trigger an audit?
Claiming a legitimate, well-documented home office is normal. Good records are the key — which is exactly what we help you keep.
General information, not tax advice for your specific situation. A human preparer reviews your facts before any return is filed.