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Simplified home office: 300 sq ft → $1,500

Optional method $5 per square foot, maximum 300 sq ft (Rev. Proc. 2013-13). 300 sq ft → $1,500; 200 sq ft → $1,000. Distinct from Form 8829.

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Simplified deduction

$1,500.00

Allowable square feet: 300

Rate: $5.00/sq ft

Rev. Proc. 2013-13 + IRC §280A(c). Educational estimate, not advice. Confirm with the IRS or a CPA.

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Simplified home-office deduction

The IRS allows an optional method (Rev. Proc. 2013-13) for a home office: $5 per square foot of exclusive use, capped at 300 sq ft = $1,500. Use must be regular and exclusive (IRC §280A(c)). This is not Form 8829 actual expenses.

With 300 sq ft: 300 × $5 = $1,500. With 200 sq ft: $1,000.

Calculate my simplified deduction →

Formula

Simplified home-office deduction

$5 × min(square feet, 300)

Square feetAllowable sq ftDeduction
300300$1,500.00
200200$1,000.00
100100$500.00
400300$1,500.00
00$0.00

What this page is not

This is not Form 8829 (actual-expense method: mortgage, utilities, prorated depreciation). That path needs records and a home-percentage allocation. This page is only the $5/sq ft safe harbor. It also does not waive exclusive use: a shared living-room corner does not qualify.

Common mistakes

  • Counting the whole house: only exclusive, regular-use area enters the math.
  • Exceeding 300 sq ft: the cap is 300; 400 sq ft is still $1,500.
  • Mixing 8829 and simplified in the same year for the same space: you choose one.
  • Treating it as a refundable credit: it is a business deduction, not a credit.

On Schedule C (or the equivalent business form) as the simplified home-office expense. It lowers net profit; it is not a credit.

Yes. The $5/sq ft replaces those prorated expenses. Do not add mortgage or depreciation on top.

Informational estimate

Educational content, not tax advice. Rev. Proc. 2013-13 + IRC §280A(c). Confirm with the IRS or a CPA.