Is a home office tax deductible?

Schedule C, line 30, using the simplified method or Form 8829.

The space must be used only for business (a spare room or a clearly separate area, not the dining table) and be your main place of business or where you meet clients.

Simplified method: $5 per square foot, up to 300 square feet, for a maximum of $1,500. No receipts for rent or utilities needed.

Regular method: deduct the office’s percentage of rent or mortgage interest, utilities, insurance, and repairs on Form 8829. It takes more records but can be worth more.

The office measurements and, for the regular method, your home expenses.