Category

Business

Type

Business

2025 Limit

Simplified: $5/sq ft (max 300 sq ft = $1,500). Regular: actual expenses × office %

2026 Limit

Simplified: $5/sq ft (max 300 sq ft = $1,500). Regular: actual expenses × office %

IRC Reference

IRC § 280A

Eligibility

Self-employed; S-Corp owners using accountable plans

Notes / Description

Must be used regularly and exclusively for business. Employees cannot claim this post-TCJA.