2025 and 2026 Work From Home Tax Deductions

 

There are certain work from home tax deductions that can reduce your taxable income by a sizable amount, but only if you are a qualifying worker. Want to know the ins and outs of these for the next two tax years? Read on!

The Work From Home Tax Deduction

There are many expenses associated with homeownership, so it’s nice to know that there are tax breaks to help ease the financial burden. The Home Office Tax Deduction is designed for individuals who use a portion of their home for business activities.

As long as you meet the IRS’s requirements, the home office deduction allows you to deduct certain expenses that the average homeowner cannot.

Pueden acogerse a la deducción fiscal por oficina en casa los contribuyentes que sean empleados (por ejemplo, de una empresa) o que estén autónomo. Si puede acogerse a esta deducción, pero se ha mudado a mitad de año, sólo podrá deducir los gastos del despacho en casa correspondientes a la parte del año en que lo haya utilizado.

If you also work at another location (other than your home), you should be careful when claiming certain expenses — for example, administrative duties (i.e. bookkeeping) may be considered “qualified expenses” under this tax deduction, but your home office must be the only place where you can carry out these tasks.

If you work from your home part-time, you will have to be able to prove that you work in your home office enough to pass the “Regular Use Test.” The details surrounding this rule are a bit vague, but generally require consistent use of your home office. On Page 3 of IRS Publication 587 (Business Use of Your Home), it says:

“To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Incidental or occasional business use is not regular use. You must consider all facts and circumstances in determining whether your use is on a regular basis.”

Comprender la deducción fiscal del Ministerio del Interior

Reclamar la deducción fiscal por oficina en casa es una gran estrategia fiscal que le permite deducir los gastos asociados a su oficina en casa, reduciendo así su ingresos sujetos a impuestos y su factura fiscal global.

Recuerde que deducciones fiscales reducen su base imponible y son iguales al porcentaje de su tramo impositivo marginal.

Por ejemplo, si está en el tramo impositivo 25%, una deducción de $1.000 le ahorra $250 de impuestos (0,25 x $1.000 = $250). Hay dos tipos principales de deducciones fiscales: la deducción estándar y las deducciones detalladas. Un contribuyente puede utilizar una u otra, pero no ambas. Normalmente se recomienda detallar las deducciones si su total es superior a la deducción estándar.

Según el IRS, debes cumplir 3 requisitos principales para poder acogerte a la deducción fiscal por oficina en casa. Debes utilizar una parte de tu vivienda de forma exclusiva y habitual:
• as your principal place of business, or
• as a place to meet or deal with clients/customers in the normal course of your business, or
• in any connection with your trade or business where the business portion of your home is a separate structure not attached to your home

El IRS también le permite deducir los gastos por el uso profesional de su vivienda en algunas situaciones especiales. Para tener derecho a la deducción fiscal, debe utilizar parte de su vivienda:
• for certain storage use on a regular basis, or
• for rental use, or
• to operate a daycare facility

Uso exclusivo y regular

In order to be eligible for the home office tax deduction, the IRS requires that you regularly use a part of your home exclusively for conducting business. In other words, you cannot put a computer in the guest room and call it a “home office.” You also cannot allow family members or friends to use your home office for their own projects.

Para ello, su despacho en casa debe ser una habitación independiente o una zona identificable de la que queden completamente excluidas las actividades personales.

The IRS is very strict about the exclusive-use requirement, although there is less information when it comes to what defines “regular use.” Conducting business from your home office at least a few hours each day is probably enough to fulfill the regular-use requirement.

Domicilio social y/o lugar de encuentro con los clientes

Para poder deducir los gastos relacionados con el uso de su vivienda para fines profesionales, debe demostrar que la utiliza como lugar principal de trabajo. Esto significa que la parte de la vivienda destinada a oficina debe utilizarse de forma extensiva y constante para sus actividades empresariales, o como lugar donde se reúne con sus clientes/consumidores en el curso normal de su actividad.

Tenga en cuenta que, aunque también ejerza su actividad en otro lugar, puede deducir los gastos asociados a la parte de su vivienda que se utiliza exclusiva y regularmente para la actividad empresarial. Esto significa que la oficina de su casa debe ser su lugar principal de negocios, pero no necesariamente su oficina principal. Una estructura independiente o separada (como un garaje o un estudio) puede considerarse oficina en casa si se utiliza exclusiva y regularmente para la actividad profesional.

Normas adicionales para los empleados

Los requisitos mencionados anteriormente se aplican a cualquier persona que desee solicitar la deducción fiscal por trabajo desde casa, incluidos los trabajadores por cuenta propia y los trabajadores por cuenta ajena. Si eres trabajador por cuenta ajena (de una empresa u otra persona), es importante que sepas que existen requisitos adicionales para la deducción por trabajo desde casa.

Para poder ser empleado, también debe superar las siguientes pruebas:
• Using part of your home to conduct business must be for the convenience of your employer, and
• You cannot rent any portion of your home to your employer and use that rented space to carry out work duties for that employer.

Which Work From Home Expenses Can Be Deducted

Hacienda sólo permite deducir determinados gastos cualificados en el marco de la deducción fiscal por oficina en casa.

General Rules For Qualifying Expenses

1. Sólo oficina en casa — If an expense is related only to your home office, the entire cost is deductible as a “direct” home office expense.
2. Toda la casa — If an expense affects the entire house, a percentage of it will be deductible as an “indirect” home office expense.
3. No comercial — If an expense is associated solely with the non-business portion of your home, it is not deductible as a home office expense.

Como ocurre con todas las deducciones fiscales, existen restricciones en cuanto a la cantidad que puede deducir por los gastos de su oficina en casa. En general, cuanto más importantes sean las actividades de su empresa desde casa, mayores serán sus posibilidades de acogerse a la deducción fiscal por oficina en casa. Tenga en cuenta, sin embargo, que el importe de su deducción fiscal por oficina en casa no puede superar los ingresos de su negocio desde casa.

The Final Word on Work From Home Tax Deductions…

The best WFH deduction strategy is to never go too aggressive on them when doing your tax return; by that we don’t mean “don’t get what’s yours”, simply that you should get what’s yours without bending the rules beyond what’s reasonable! Following IRS guidelines is key if you don’t want to trigger an audit just because you had to deduct a million paper clips.

As always, when it comes to work-from-home tax deductions, it’s important to keep detailed records and understand what actually qualifies as a deduction. The most beneficial deductions will always be things like utilities and rent, but keep in mind that the rules can vary depending on whether you’re self-employed or an employee, so make sure to consult a tax professional if you’re unsure.

Work From Home Tax Deductions: FAQ

1. Who qualifies for work from home tax deductions?
Generally, self-employed individuals, freelancers, and independent contractors can claim home office deductions. Employees working remotely for a company usually can’t, due to the 2017 tax law changes. To qualify, you must use part of your home exclusively and regularly for business purposes.

2. Can I deduct my rent or mortgage if I work from home?
Yes, but only a portion. You can deduct a percentage of your rent or mortgage interest based on the size of your home office relative to your entire home. For example, if your office is 10% of your home’s square footage, you could potentially deduct 10% of your rent or mortgage interest.

3. What counts as a home office?
A home office can be any dedicated space used exclusively for business—this could be a separate room, a converted garage, or even a clearly defined section of a larger room. The key is that it’s used solely for work and not for personal activities.

4. Can I deduct my internet and utility bills?
Yes, you can deduct a portion of these expenses based on the percentage of your home used for business. If you use your internet 50% for work and 50% for personal use, you’d only deduct the business-related portion. Utilities like electricity and water can also be partially deducted if they support your work environment.

5. Is there a limit to how much I can deduct?
If you’re using the simplified method, the maximum deduction is $1,500 (based on 300 square feet at $5 per square foot). With the regular method, there’s no specific dollar limit, but the deduction is capped based on your business income—you can’t deduct more than you earn.

6. What if I work from multiple places in my home?
To qualify, you need to designate a specific area as your principal place of business. While you might move around with your laptop, only the dedicated, exclusive space qualifies for deductions. The IRS likes clearly defined workspaces, not “wherever I feel like sitting today.”

7. Do I need to own my home to claim deductions?
Nope! Whether you rent or own, you can claim home office deductions if you meet the criteria. Renters can deduct a portion of their rent, while homeowners can deduct mortgage interest, property taxes, and depreciation related to the business use of their home.

Para más información

Si desea más información sobre la deducción fiscal del trabajo desde casa, incluidas las normas especiales y las hojas de cálculo, consulte los siguientes recursos:

Publicación 527 del IRS (Propiedad de alquiler residencial)

Publicación 587 del IRS (Uso profesional de su vivienda)

Formulario 8829 del IRS (Gastos por el uso profesional de su vivienda)

Instrucciones para el formulario 8829 del IRS

Formulario 1040 del IRS, Anexo A

Formulario 1040 del IRS, Anexo C

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