Home Office Deduction Calculator 2026-2030

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Basic Information

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W-2 employees cannot deduct home office expenses. Unreimbursed employee expenses are miscellaneous itemized deductions, which are suspended for tax years after 2017 and, as amended by P.L. 119-21 §70110, no longer have an end date. IRC §67(h). Only self-employed individuals (Schedule C, Schedule F) and partners with unreimbursed partnership expenses may claim this deduction. If you are a W-2 employee, this calculator does not apply to you.

Tax Year

Drives the SALT cap, the Social Security wage base and the carryover year.

Home Office Square Footage

Used exclusively and regularly for business. IRC §280A(c)(1). Simplified method counts at most 300 sq ft.

Total Home Square Footage

Total area of the home (all floors). Form 8829 line 2.

Net Business Income Before Home Office ($)

Schedule C line 29 (tentative profit), i.e. gross income from the business use of the home less other business expenses. Form 8829 line 8. Enter 0 for a loss. IRC §280A(c)(5).

Business Use of This Home Began

If it began this year, expenses are prorated and first-year depreciation uses the month table. Count a month for the simplified method only with 15 or more days of use. Rev. Proc. 2013-13, sec. 4.08(4).

Home Ownership

Renters deduct the business share of rent (Form 8829 line 19) and take no depreciation.

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Tax Return Details

Deduction Type

Itemizers deduct the business share of mortgage interest and real estate tax first, without the gross income limit (Form 8829 lines 10-11). Others use lines 16-17.

Filing Status

MFS halves the SALT cap and its MAGI threshold. IRC §164(b)(6)(B), (b)(7)(B).

Modified AGI ($)

Itemizers only. Used for the SALT phase-down (30% of MAGI above $505,000 in 2026, floor $10,000). IRC §164(b)(7)(B).

Other State and Local Taxes ($)

Itemizers only. State income or sales tax, personal property tax and real estate tax on other property. Form 8829 Line 11 Worksheet lines 1, 3, 4.

W-2 Social Security Wages ($)

Reduces the room under the Social Security wage base for self-employment tax. IRC §1402(b)(1).

Wage Base Growth Assumption (%)

Used only to project the 2027-2030 Social Security wage base. Not an SSA figure.

Prior-Year Operating Expense Carryover ($)

Actual method only. Prior Form 8829 line 43 (carried to line 25). IRC §280A(c)(5).

Prior-Year Excess Casualty and Depreciation Carryover ($)

Actual method only. Prior Form 8829 line 44 (carried to line 31).

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Actual Expenses (for Actual Method)

Annual Mortgage Interest ($)

Form 1098, full year, owners only. Assumed fully deductible as qualified residence interest. Prorated for part-year use.

Real Estate Taxes on This Home ($)

Full-year property taxes paid, owners only. Prorated for part-year use.

Home Insurance ($)

Annual homeowner or renter insurance. Form 8829 line 18.

Utilities ($)

Electric, gas, water, internet (annual). Form 8829 line 21.

Repairs and Maintenance - Indirect ($)

Upkeep of the whole home. Form 8829 line 20.

Rent Paid ($)

Renters only. Annual rent. Form 8829 line 19.

Direct Office Expenses ($)

Only for the office space (paint, shelving, repairs to the office). 100% deductible. Enter the amount incurred during business use.

Home Cost or Value Including Land ($)

Owners only. Smaller of cost basis or fair market value on the date you first used the home for business. Form 8829 line 37.

Land Value ($)

Cost of the land, or its fair market value if less, when first used for business. Not depreciable. Form 8829 line 38.

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Results

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Assumptions & sources

Last verified: October 29, 2026. Projected figures are estimates, not IRS-published amounts. Only the Social Security wage base for 2027-2030 is projected; the SALT cap schedule is fixed by IRC §164(b)(7). Verify against current law and the Form 8829 instructions for the year before relying on any figure.