08/26/2026
Working from home this year? You have two ways to deduct your home office, and picking the wrong one can cost you.
The Simplified Method: $5 per square foot of your home office, capped at 300 sq ft ($1,500 max). No receipts needed, no depreciation to track. Fast and clean (Rev. Proc. 2013-13).
The Regular Method: You deduct the actual percentage of your home used for business, mortgage interest, utilities, insurance, repairs, depreciation, all prorated (Form 8829, IRC §280A). More paperwork, but often a bigger deduction if you have a larger space or high housing costs.
Here is the catch most people miss: the space has to be used regularly AND exclusively for business. Your kitchen table does not count if the kids do homework there too.
I run both calculations for my self-employed and S-corp clients every year before filing, sometimes the simplified method wins, sometimes the regular method saves hundreds more. It depends entirely on your numbers.
Not sure which one fits your situation? Drop a comment or send me a DM, happy to walk you through it.