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The home office deduction in 2026: how much is it worth?

Simplified method vs actual expense method, what qualifies as a home office, and how to combine the deduction with the mileage deduction.

By MileTracker · March 26, 2026 · 7 min read

The home office deduction has a reputation as an audit flag. That reputation is outdated. Here's how it works and how to claim it confidently.

Two methods

  • Simplified — $5/sq ft, max 300 sq ft, max $1,500.
  • Actual expense — calculate the percentage of your home used, multiply by mortgage interest, utilities, insurance, etc.

Bonus: home office and mileage stack

If your home office is your principal place of business, driving from home to a client site counts as business mileage — not commuting. This is huge for many 1099 contractors.

MileTracker detects every drive in the background, lets you classify business or personal in one tap, and exports an IRS-ready PDF and CSV at tax time. Download MileTracker free on the App Store.

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