Home Office Tax Deductions Guide 2026: What Remote Workers Can Write Off

Important Disclaimer

This article provides general information only. Consult a qualified tax professional for advice specific to your situation. Tax laws vary by country and change frequently.

The Home Office Deduction (USA)

If you’re self-employed or a freelancer, you may qualify to deduct home office expenses. Employees who work remotely generally cannot claim this deduction under current IRS rules (post-2017 tax reform eliminated the employee home office deduction).

Two Methods for Calculating the Home Office Deduction

1. Simplified Method

Deduct $5 per square foot of dedicated home office space, up to 300 square feet maximum = $1,500 max deduction. Easy to calculate, no depreciation to track.

2. Regular Method

Calculate the percentage of your home used for business (office sq ft ÷ total home sq ft). Apply that percentage to home expenses: rent/mortgage interest, utilities, insurance, repairs. More complex but often results in a larger deduction.

Other Deductible Home Office Expenses (Self-Employed)

• Equipment: Computer, monitor, keyboard, webcam, headset
• Furniture: Desk, ergonomic chair, filing cabinet
• Software: Subscriptions for work tools
• Internet: Percentage of internet bill used for work
• Phone: Percentage of phone bill used for work calls
• Office supplies: Paper, ink, stationery

Required Documentation

• Receipts for all claimed expenses
• Photos of dedicated office space
• Records showing space is used “regularly and exclusively” for business

FAQ

Can a dining table count as a home office?

No. The IRS requires the space be used “regularly and exclusively” for business. A dining table used for meals cannot qualify, even if you work there daily.

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