Claiming a Home Office Deduction

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Maximizing your tax savings while working from home starts with understanding how to properly claim the home office deduction. This informative webinar is designed to equip self-employed individuals, small business owners, and tax professionals with the essential knowledge to confidently apply the IRS rules. Learn who qualifies, how to determine eligibility, and the correct way to calculate and report the deduction using both simplified and regular methods.

Participants will gain practical insight into common real-world scenarios, including special provisions for inventory storage and daycare operations. The course also emphasizes critical documentation and recordkeeping practices to support deduction claims and ensure compliance. Whether you're navigating this deduction for the first time or looking to improve your current strategy, this session offers valuable tools to make informed and accurate tax decisions.

Your Benefits for Attending:
  • Understand who qualifies for the home office deduction and the key eligibility rules, including exclusive and regular use.
  • Learn how to calculate your deduction using both the simplified and regular methods.
  • Discover reporting requirements, necessary tax forms, and best practices for documentation and compliance.
  • Gain clarity on special exceptions for inventory storage and daycare facilities.
  • Improve your ability to support clients or manage your own deductions with confidence and accuracy.

Why This Webinar Is Worth Your Time:
Whether you're a seasoned professional or just starting to navigate tax rules for a home office, this session will provide actionable strategies to legally optimize your deductions and reduce your tax burden.

Level: Basic
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Taxes (2 hours)
Program Prerequisites: None
Advance Preparation: None

  • Lori Borek

    Lori Borek

    Lori Borek, CPA, is a seasoned tax accountant and Chief Operating Officer of The Borek Group, LLC. Lori recently retired from the Internal Revenue Service after a distinguished 34-year career in federal tax administration. She served in multiple critical roles at the IRS, including Revenue Agent in [...]

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Frequently Asked Questions

To qualify for the home office deduction, taxpayers must use a portion of their home exclusively and regularly for business purposes. The IRS applies a strict interpretation of exclusive use—the space must be used only for business, not personal activities. The home office must also be either the taxpayer's principal place of business, a place where they meet clients regularly, or a separate structure used in connection with the business. Under post-TCJA rules, employees who work from home generally cannot claim the federal home office deduction, as the miscellaneous itemized deduction for unreimbursed employee expenses was suspended. Self-employed individuals and small business owners who meet IRS requirements can claim the deduction on Schedule C. Special exceptions exist for inventory storage—which does not require exclusive use—and licensed daycare facilities. Aurora Training Advantage's home office deduction webinar, led by Lori Borek, CPA and former IRS Revenue Agent with 34 years of federal experience, provides authoritative guidance on qualification criteria and eligibility rules.
The IRS offers two methods for calculating the home office deduction. The simplified method allows a flat deduction of $5 per square foot of the home used for business, up to a maximum of 300 square feet—yielding a maximum annual deduction of $1,500. This method requires minimal recordkeeping but may produce a smaller deduction for taxpayers with high home expenses. The regular method calculates the deduction based on the business-use percentage of the home (office square footage divided by total home square footage) multiplied by actual home expenses including mortgage interest, rent, utilities, insurance, repairs, and depreciation. This requires more detailed recordkeeping and Form 8829 for sole proprietors, but can produce a significantly larger deduction. Taxpayers may choose whichever method is more beneficial each year and are not locked into a prior-year choice. Lori Borek, CPA and former IRS agent, explains both calculation methods with practical examples in Aurora Training Advantage's home office deduction webinar.
Under current federal tax law, employees who work from home generally cannot deduct home office expenses on their federal tax return. The Tax Cuts and Jobs Act suspended the miscellaneous itemized deduction for unreimbursed employee business expenses—which previously allowed W-2 employees to claim a home office deduction on Schedule A—through at least 2025. This means remote employees, even those working full-time from a dedicated home office at their employer's direction, are not eligible for the federal home office deduction. However, some states—including California and New York—have not adopted the federal suspension and continue to allow employees to deduct home office expenses on state returns. Self-employed individuals and business owners who use part of their home regularly and exclusively for business remain fully eligible for the federal home office deduction. Understanding this key distinction is critical for tax professionals advising remote workers. Aurora Training Advantage's home office deduction webinar, taught by Lori Borek, CPA, provides updated guidance on current eligibility rules.
Proper documentation is essential for substantiating a home office deduction in the event of an IRS audit. Taxpayers should maintain records establishing the size and exclusive business use of the home office—including floor plans or measurements showing the office square footage relative to total home size. For the regular method, supporting documentation should include mortgage statements or rent receipts, utility bills, insurance premiums, repair and maintenance invoices, and depreciation schedules. Photographs of the dedicated workspace can further support the exclusive-use requirement. Taxpayers should also retain evidence connecting the home office to business activity, such as records of client meetings held there or documentation showing it serves as the principal place of business. All records should be retained for at least three years after the tax return is filed. Lori Borek, CPA and retired IRS Revenue Agent with 34 years of federal service, provides authoritative guidance on home office recordkeeping best practices in Aurora Training Advantage's dedicated webinar on this deduction.
Self-employed individuals claiming the home office deduction using the regular method must complete Form 8829 (Expenses for Business Use of Your Home), filed as a supporting form with Schedule C (Profit or Loss from Business). Form 8829 calculates the business-use percentage of home expenses and the total allowable deduction, including the depreciation component. The final deduction flows from Form 8829 to Schedule C as a business expense. For the simplified method, no Form 8829 is required—the deduction is calculated directly on Schedule C using the $5-per-square-foot rate. Self-employed taxpayers should note that the home office deduction is limited to gross business income and cannot create or increase a net loss under the regular method, though unused deductions may be carried forward. Depreciation claimed under the regular method must also be recaptured upon sale of the home. Aurora Training Advantage's home office deduction webinar, taught by Lori Borek, CPA, covers all reporting requirements and tax forms in detail for accounting and tax professionals.