SESK: Stuff Everyone Should Know · sesk.info/biz-home-office-simplified-method
The IRS simplified home office method allows how much per square foot, up to 300 square feet?
$5 per square foot, so at most $1,500.
- $2 per square foot
- $5 per square foot ✔
- $10 per square foot
Why: The simplified option skips adding up actual home costs. You multiply the office's square footage, up to 300, by $5. The regular method uses real expenses like utilities and rent.
Huh, didn't know that: The simplified option has been available since tax year 2013; before that, everyone used the regular method.
My office is 300 square feet exactly. The other 2 feet are where the snacks live.
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References
Answer: $5 per square foot. The simplified option skips adding up actual home costs. You multiply the office's square footage, up to 300, by $5. The regular method uses real expenses like utilities and rent.
- IRS: Simplified option for home office deduction www.irs.gov/businesses/small-businesses-self-employed/simplified-option-for-home-office-deduction
Standard deduction of $5 per square foot of home used for business (maximum 300 square feet).
Checked 2026-10-11.
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