Home Office Deduction 2026 — Regular vs Simplified
Self-employed only post-TCJA. Simplified ($5/sq ft) is easy; Regular (actual expenses) is bigger for high-cost homes.
The home office deduction (Form 8829) requires regular and exclusive use of a portion of the home for business. Post-TCJA, W-2 employees can't claim it federally; self-employed can.
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