Home Office Deduction Calculator Formula

Understand the math behind the home office deduction calculator. Each variable explained with a worked example.

Formulas Used

Home Office Deduction

deduction = min(office_sqft, 300) * 5

Tax Savings

tax_savings = min(office_sqft, 300) * 5 * marginal_rate / 100

Variables

VariableDescriptionDefault
office_sqftOffice Square Footage(sq ft)200
marginal_rateMarginal Tax Rate(%)22

How It Works

Simplified Home Office Deduction

Deduction = Office Square Feet x $5 (max 300 sq ft = $1,500)

The simplified method requires no actual expense tracking. The regular method may yield a larger deduction if your expenses are high.

Note: Only available for self-employed individuals. W-2 employees cannot claim the home office deduction.

Worked Example

200 sq ft office, 22% tax rate.

office_sqft = 200marginal_rate = 22
  1. 01Deduction = 200 x $5 = $1,000
  2. 02Tax savings = $1,000 x 22% = $220

Ready to run the numbers?

Open Home Office Deduction Calculator