Skip to main content
/
home office deductionhome office tax deductionIRS home office1099 home officefreelancer tax deductionbusiness use of homeself-employed deductions
//// 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).
1

Qualifying area

min(office sq ft, 300 sq ft max)

= 150 sq ft

2

Simplified deduction

qualifying sq ft × $5/sq ft

= $750

3

Income cap check

min(deduction, net business income)

= No cap applied

4

Estimated tax savings

deduction × (22% federal + 7.65% half-SE)

= $222

Key insight

Switching to the regular method could save you an extra $2,025 — worth doing if your actual expenses are high.

Use this result in →

Quarterly Taxes →SE Health Deduction →Mileage Deduction →

#ShowYourWork

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.

You might also like

🔄

Rate Increase History Tracker

Log your freelance rate history over time. Track rate changes, see your % growth since starting, get a nudge when you are overdue for a raise, and export your history as CSV. localStorage-based — no account needed.

Try it →

🧮

Self-Employed Health Insurance Deduction

Calculate your IRC §162(l) health insurance deduction: medical, dental, vision, and long-term care premiums. Includes income cap logic, marketplace subsidy interaction, and combined AGI reduction with the ½ SE tax deduction.

Try it →

🧮

Tax Bracket Visualizer 2024

Visual, educational tool showing exactly how 2024 federal tax brackets work. Stacked bar chart for each bracket, effective vs marginal rate, pre-tax deductions, and the bracket bump myth — busted with the math shown.

Try it →