Home-Office Deduction (Simplified vs Actual)
Simplified method ($5/ft^2 up to 300 ft^2 / $1,500 cap) vs actual method (office-use percent x home expenses), and the higher of the two. IRS Pub 587 / Form 8829.
Formula and source
Simplified method = min(office_ft2, 300) * $5, capped at $1,500. Actual method = (office_ft2 / home_ft2) * total_home_expenses. Recommended = max(simplified, actual).
IRS Publication 587 (Business Use of Your Home) and Form 8829 by name; simplified rate per Rev. Proc. 2013-13.
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