Home Office Deduction: Two Methods, Which Wins

The home office deduction has been audit-bait for decades, but the rules are well-defined and safe to take if you actually qualify. The space must be used regularly and exclusively for business.

• Qualification checklist. Used regularly (not occasionally) for business
• Simplified vs actual.

Frequently asked questions

Can I deduct a home office if I work mostly on-site at customer locations?

Yes, if you use the home office to schedule, invoice, store materials, or do other substantial administrative work and have no other fixed office.

More taxes guides

• Sales Tax for Service Businesses: A Plain-English Guide
• Sales Tax Nexus: When You Owe Tax in Another State
• Resale Certificates: When and How to Use One
• Quarterly Estimated Taxes: A Survival Guide for the Self-Employed
• Self-Employment Tax: What It Is and How to Reduce It
• How Much to Set Aside for Taxes (and Where to Put It)