Free calculator · no sign-up

Home office deduction calculator

Compare the simplified method with the regular method (Form 8829) and see which gives the bigger deduction.

Your home and office

Home square feet

Office square feet

Months used in 2027

Business gross income minus other expenses ($)

Yearly home costs

Mortgage interest ($)

Real estate taxes ($)

Rent ($)

Homeowners or renters insurance ($)

Utilities ($)

Repairs, whole home ($)

Direct costs, office only ($)

Building basis, without land ($)

Your result

Business-use %
Simplified method
Regular method (Form 8829)
Carryover to 2028 (regular)

Simplified: $5 × up to 300 sq ft, limited to your profit, no carryover. Regular: business-use % of mortgage interest and taxes, then operating costs and direct costs, then depreciation (2.564% of the building basis), each limited by what's left of your profit; the excess carries over. The space must be used regularly and only for business.

Organizer, not tax advice. Federal estimate only. Everything is calculated in your browser; nothing is sent or saved.

Excel and Google Sheets template

Home Office & Deductions Tracker 2027

Every Schedule C deduction in its line, with receipts check.

Get Home Office & Deductions Tracker 2027 US$ 9Instant download. No subscription. Payhip.

The two methods

Simplified: $5 × office square feet, up to 300 sq ft ($1,500), limited to your profit. No depreciation, no carryover.
Regular (Form 8829): business-use % (office ÷ home) of mortgage interest, taxes, insurance, utilities and repairs, plus direct office costs and depreciation of the building. Limited to your profit; the excess carries over.

Example: 180 of 1,600 sq ft (11.25%): simplified $900; regular $2,881.41 with $150 of direct costs.

Who can take the home office deduction?

Self-employed people who use part of the home regularly and only for business, as their main place of business or to meet clients. W-2 employees can't for federal tax.

Can I switch methods every year?

Yes, you can choose each year. Depreciation taken under the regular method reduces your home's basis.

What are direct costs?

Costs only for the office, like painting or repairing that room. They count in full under the regular method.

Organizer, not tax advice. Federal estimate only. Examples use made-up numbers.