Tax Home Office Deduction Guide for Remote Workers (2026)
Claim home office deduction: exclusive use requirement, calculation methods, expense allocation, and remote work tax benefit.
Summary
Home office deduction available for remote workers. This guide explains requirements, methods, and expense tracking.
Key Steps
- 1Meet exclusive use: space used regularly and exclusively for business.
- 2Choose calculation method: simplified $5/sq ft or actual expense method.
- 3Simplified method: $5 per square foot, max 300 sq ft, $1,500 deduction.
- 4Actual expense method: mortgage interest, utilities, insurance pro-rated.
- 5Track expenses: maintain records of all home expenses for allocation.