The Home Office Deduction, Simplified
An interactive tool for freelancers and small business owners to maximize their claim and minimize audit risk.
Can You Claim the Deduction?
Answer these three quick questions based on IRS rules to see if you qualify. This is the essential first step before you can calculate your deduction.
W-2 employees are not eligible. You must be an independent contractor, freelancer, or business owner who files a Schedule C.
The space cannot be used for any personal activities. A desk in a guest room that is also used by guests fails this test.
Occasional or incidental use doesn't count. It must be a principal place where you conduct significant business activities.
