Калькулятор налогового вычета для удаленной работы

The Remote Work Tax Deduction Calculator compares the IRS Simplified Method (flat $5 per square foot of home office space, capped at 300 sqft = $1,500 maximum deduction) vs the Actual Expense Method (percentage of home office area × total annual home costs including mortgage interest, utilities, insurance, depreciation, repairs). Both methods produce the same Schedule C / Form 8829 deduction line — taxpayers choose annually which yields more. CRITICAL ELIGIBILITY: Home office deduction is available ONLY to self-employed (Schedule C, 1099 income) and certain qualified employees of farmers. W-2 employees lost the federal home office deduction in the 2017 Tax Cuts and Jobs Act, and it remains unavailable through 2025 (Congress may extend the suspension or restore). Some states (CA, NY, PA) preserved the state deduction even though federal disappeared. If you receive a W-2 paycheck, this deduction is not available federally regardless of how much you work from home. The Simplified Method's logic: $5/sqft × 300 sqft maximum = $1,500. It's easy to compute, requires no expense receipts, no depreciation recapture on sale, and works for most home office workers with smaller spaces. The Actual Expense Method's logic: business-use % × (mortgage interest + utilities + repairs + insurance + depreciation). For a 150 sqft office in 1,500 sqft home (10% business use) with $30k annual home costs, that's $3,000 — double the simplified method. The trade-off: actual method requires meticulous documentation and creates depreciation recapture on home sale. When to choose each method: Simplified is better for small offices (<150 sqft), modest home costs (<$15k annual), or anyone wanting low audit risk and simple bookkeeping. Actual is better for larger offices (200+ sqft), higher home costs (renters with high rent counted in basis, owners with high mortgage interest), or sole-proprietors maximizing deduction. The deduction must be for space used EXCLUSIVELY and REGULARLY for business — a kitchen table that's also where you eat dinner does not qualify; a dedicated room or clearly defined corner does.

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1. 1Step 1 — Verify you qualify (self-employed Schedule C only — W-2 employees cannot claim this federally)
2. 2Step 2 — Enter office square footage (must be exclusive and regular business use)
3. 3Step 3 — Enter total home square footage
4. 4Step 4 — Enter annual home costs (mortgage interest, utilities, repairs, insurance, depreciation if owner)
5. 5Step 5 — Calculator computes Simplified Method: min(Office sqft, 300) × $5
6. 6Step 6 — Computes Actual Method: (Office / Home) × Annual Costs
7. 7Step 7 — Outputs both methods with recommendation for higher deduction

• !W-2 employees claiming the federal deduction (not available 2018–2025)
• !Failing the exclusive-use test (multi-use space like kitchen table doesn't qualify)
• !Choosing Actual Method without tracking expenses or depreciation
• !Forgetting depreciation recapture on home sale (only relevant to actual method)
• !Including non-deductible expenses (principal portion of mortgage, lawn care, personal items)