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Home office deduction calculator

The IRS simplified method uses eligible business area, capped at 300 square feet, multiplied by 5 dollars. Eligibility and income limits still apply. The arithmetic alone does not establish a deduction, and employee home-office use is not eligible under this method.

Verify the relevant year and your circumstances using IRS estimated tax guidance or IRS home-office guidance. Sources checked 2026-10-28.

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