A deduction for the business use of part of your home, available to self-employed people who use a space regularly and exclusively for business. Employees cannot claim it.
Two methods: the simplified method at $5 per square foot up to 300 square feet, or actual expenses prorated by the office's share of the home. Exclusive use is the test people fail.
No, not on the federal return, since 2018. Some states still allow it.
Source: IRS Publication 587
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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