Tax · 6 min read
Home Office Deduction Checklist
The home office deduction is safe and powerful when you meet two tests: exclusive use and regular use as your principal place of business.
Qualification rules
- Space is used exclusively for the business
- Used regularly as your principal place of business
- Or used regularly to meet clients in person
Two methods
- Simplified: $5 per sq. ft., up to 300 sq. ft. ($1,500 max)
- Actual: business-use % × home expenses (utilities, insurance, depreciation, repairs)
