Enter qualified square feet to calculate.
START HERE
Enter qualified business space
The simplified method does not change IRS eligibility rules.
STEP 2 · RESULT
Your simplified amount
Eligibility and the income limit still matter.
Estimated tax reduction: $0
| Federal income tax reduction | $0 |
|---|---|
| Self-employment tax reduction | $0 |
| State income tax reduction | $0 |
How the simplified home-office method works
The IRS simplified option generally uses $5 per square foot of qualified home-office space, with allowable square footage capped at 300 square feet. That produces a maximum simplified amount of $1,500 before applying the business-income limitation.
Does any home workspace qualify?
No. The simplified calculation does not change the qualification rules. In general, a portion of the home must be used exclusively and regularly for business, and the business-use test must be met. Certain storage and daycare situations have special rules that this calculator does not model.
What about actual home expenses?
This calculator models only the simplified option. The regular method can allocate qualifying actual home expenses and depreciation based on business use, but it has different recordkeeping, limitation and carryover rules.