Business · official-source review · reviewed 2026-10-09
The simplified method exists precisely so the deduction does not require an evening with utility receipts.
Multiply your qualifying office square footage by the published rate and compare it with the annual cap.
Sole proprietors who use part of the home regularly and exclusively for business.
Use the source document or official route that applies to your situation. This guide does not contact another person or verify external information.
Confirm the space is used regularly and only for business.
Measure the qualifying square footage of the office area.
Find the current simplified rate in IRS guidance.
Compare the computed figure with the annual cap.
A 120-square-foot office at the published rate produces an estimate you compare with the annual cap.
Use your own source and details. The example is not a record about a real person or organization.
U.S. Internal Revenue Service · reviewed 2026-10-09
What this source supports: The IRS describes the simplified and regular methods for the home office deduction and the exclusive-use requirement.
Source limit: Eligibility depends on exclusive and regular use. Publication 587 has the current rules.
These sources support the statements above. They do not show that every person needs this guide. They do not show a specific result.
This guide applies the simplified arithmetic. It does not judge exclusive use, file returns, or replace Publication 587.
Eligibility depends on exclusive and regular use. Publication 587 has the current rules.
Use current instructions from the responsible organization. This guide is a planning aid, not an official decision or a substitute for qualified advice.
Apply the simplified square-footage rate and show the figure against the annual cap.
This App multiplies numbers you enter. It does not confirm eligibility, compute the regular method, or file anything.
You enter every number yourself. The sources support the method and the limits. They do not produce a result for your specific case. Keep the original documents next to the sheet you build.
The App computes the worked example with your own numbers, in your browser.
APP 1
Apply the simplified square-footage rate and show the figure against the annual cap.
Free · no account · no upload
Open Home Office Deduction WorksheetThe App runs in this browser. It does not send or save entries. Copy, download, or print only when you choose.
This guide uses short, direct instructions as an ASD-STE100-style writing target. It is not a formal certification.
Companion App: Home Office Deduction Worksheet. It runs in this browser and does not upload your entries.
This guide is edited for clarity and checked against the sources it links. It is not a substitute for official instructions or qualified advice. A linked source does not show that every person needs this guide.