Is a Home Office Deductible?
Quick Answer
Sometimes. A home office is deductible only when used exclusively and regularly for business.
When It’s Deductible
- A dedicated room used only for business
- Used regularly for work activities
- Primary place of business
When It’s Not
- Shared spaces (kitchen table, living room)
- Occasional use
- Mixed personal/business use
Documentation Needed
- Square footage of office
- Total home square footage
- Receipts for utilities, rent, or mortgage interest
Related Expenses
FAQ
Can employees deduct a home office?
No — only freelancers and business owners.