Fill out 8829 (Expenses for Business Use of Your Home) online
Form 8829 calculates the deductible expenses for business use of your home (home office deduction). It determines the percentage of your home used for business and applies that to housing expenses like mortgage interest, rent, utilities, and insurance.
How to fill out 8829 (Expenses for Business Use of Your Home)
Calculate the business percentage
Determine the square footage of your home office and divide by the total square footage of your home. Enter the percentage on line 7.
Enter direct and indirect expenses
Direct expenses (only for the office area) go in column a. Indirect expenses (whole-home costs like utilities, insurance, rent/mortgage interest) go in column b.
Calculate allowable deduction
Multiply indirect expenses by the business percentage. Add direct expenses. The form limits the deduction to your gross income from the business.
Enter depreciation
If you own your home, calculate the depreciation for the business portion on lines 36-43. This is based on the home value and the business-use percentage.
About 8829 (Expenses for Business Use of Your Home)
Who needs this form
Self-employed individuals who use part of their home regularly and exclusively as their principal place of business, a place to meet clients, or a separate structure used for business. Employees generally cannot claim this deduction.
Where to submit
Attach Form 8829 to your Schedule C when filing your Form 1040. The deduction amount from line 36 transfers to Schedule C, line 30.
Source and content freshness
- Reviewed: 2026-02-16
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Claiming a space not used regularly and exclusively for business
- Including expenses for parts of the home not used for business
- Forgetting to include indirect expenses like utilities and insurance
- Not considering the simplified method ($5 per sq ft, up to 300 sq ft)
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