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The figures this uses
| Figure | 2026 | Source |
|---|---|---|
| Home office, simplified option | $5 per square foot, at most 300 square feet — so at most $1,500 | irs.gov |
| Home office, what the simplified option gives up | no depreciation deduction, no recapture on sale, and no carryover of the amount the gross income limit disallows | irs.gov |
| Home office, the limit on both methods | the deduction cannot exceed gross income from the business use of the home less the business expenses that are not home costs | irs.gov |
This calculator is for educational purposes only and does not constitute tax, legal, or financial advice. It covers United States federal tax and simplifies in the ways noted beside each result. Consult a qualified tax professional about your situation.