buksoHome office simplified method 5 dollars
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
A home office must be used regularly and only for business. The simplified method is $5 per square foot for up to 300 square feet (up to $1,500); otherwise claim the business share of actual home costs. Employees cannot claim it.
Official source: irs.gov