居家办公扣除计算器
计算居家办公可获得的税收扣除金额，支持简化法和实际费用法两种计算方式，适用于自雇人士和远程工作者。
Home Office Deduction
$1,000
Home Office Deduction vs Marginal Tax Rate
公式
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.
计算示例
200 sq ft office, 22% tax rate.
- 01Deduction = 200 x $5 = $1,000
- 02Tax savings = $1,000 x 22% = $220
常见问题
Who qualifies for the home office deduction?
Self-employed individuals who use a dedicated space regularly and exclusively for business. W-2 employees cannot claim this deduction since 2018.
Simplified vs regular method?
Simplified: $5/sq ft up to 300 sq ft ($1,500 max). Regular: actual expenses prorated by office percentage of home. Calculate both and use the larger one.
Does "exclusive use" mean anything?
Yes. The space must be used regularly and exclusively for business. A dining table used for both meals and work does not qualify.
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