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Use Form 8829, Expenses for Business Use of Your Home, to figure the allowable expenses for business use of your home on Schedule C (Form 1040 or 1040-SR) and any carryover of amounts not deductible.

Beginning in tax year 2013 (returns filed in 2014), taxpayers may use a simplified option when figuring the deduction for business use of their home

Find answers to frequently asked questions about the simplified method for home office deduction.

Tax Tip 2022-10, January 19, 2022 ¡ª The home office deduction allows qualified taxpayers to deduct certain home expenses when they file taxes. To claim the home office deduction on their 2021 tax return, taxpayers generally must exclusively and regularly use part of their home or a separate structure on their property as their primary place of business.

IR-2022-100, May 3, 2022 ¡ª The IRS today urged business taxpayers to begin planning now to take advantage of the enhanced 100% deduction for business meals and other tax benefits available to them when they file their 2022 federal income tax return.

Topic No. 509, Business Use of Home

Aug. 27, 2024 ¡ª The City of Atlanta¡¯s former chief financial officer, Jimmie ¡°Jim¡± A. Beard, has been sentenced to federal prison for a multiyear scheme involving theft of funds, purchase and possession of two machine guns, and obstructing federal tax laws using altered documents and a fake business.

Tax Tip 2022-37, March 9, 2022 ¡ª Rent is any amount paid for the use of property that a small business doesn¡¯t own. Typically, rent can be deducted as a business expense when the rent is for property the taxpayer uses for the business.

Nov. 7, 2024 ¡ª A former Stoneham Police Officer and his brother, an owner of an electrical contracting company, pleaded guilty to a bribery and kickback scheme that netted them millions of dollars in Mass Save contracts.

January 26, 2023 ¡ª A former Stoneham police officer and his brother, an owner of an electrical contracting company, were charged in a superseding indictment today with an alleged bribery and kickback scheme that netted them millions of dollars in Mass Save contracts.