Realvolution

Published February 26, 2026

Home Office Deductions for 2025

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Written by Enid Daniel

Home Office Deductions for 2025 header image.

The home office deduction allows certain self-employed taxpayers to deduct expenses related to business use of their home.

If you were self-employed in 2025 and worked from home, you may qualify for a home office deduction on your 2025 return filed in 2026.

IRS resource:
https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction

Who Qualifies for 2025

Generally:

  • Self-employed individuals
  • Independent contractors
  • Sole proprietors

W-2 employees working remotely do not qualify under current law.

Requirements

The space must be:

  • Used exclusively for business
  • Used regularly
  • Your principal place of business

Calculation Options

Simplified Method
$5 per square foot (up to 300 square feet)

Regular Method
Percentage of home expenses allocated to business use. This includes mortgage interest, utilities, insurance, & repairs.

If you sell the home later, depreciation claimed for business use may be recaptured.

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