IRS Form 8829
Figure the business use of your home to deduct on Schedule C.
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About IRS Form 8829
Form 8829, Expenses for Business Use of Your Home, helps sole proprietors figure the part of home costs that relates to a home office and carry the allowed amount to Schedule C. You measure the space used for business and apply that share to expenses like utilities, insurance, and depreciation.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-8829 and confirm the lines match your situation before you file.
Who needs to complete it
- Sole proprietors who file Schedule C and use part of their home regularly for business.
- Self-employed people claiming actual home office expenses rather than the simplified method.
- Home based business owners with a space used regularly and exclusively for work.
- Filers who need to figure depreciation or carry over home office expenses.
How to fill out IRS Form 8829
- 1In Part I, enter the area used regularly for business and the total area of your home to find the business percentage.
- 2Enter the gross income from the business use of your home.
- 3In Part II, list direct and indirect expenses such as utilities, insurance, and rent or mortgage interest.
- 4Apply the business percentage to the indirect expenses to find the deductible share.
- 5In Part III, figure depreciation for the business part of the home if you own it.
- 6Add the allowed expenses to reach the amount you can deduct this year.
- 7Note any expenses that must carry over to next year because of the income limit.
- 8Carry the allowable deduction to your Schedule C as the instructions direct.
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Frequently asked questions
Who can use Form 8829?
It is generally for sole proprietors filing Schedule C who use part of their home regularly and exclusively for business. Employees usually cannot use it. Check the current instructions. This is a general guide, not tax advice.
What is the difference from the simplified method?
Form 8829 uses your actual expenses and the business percentage of your home. The simplified method uses a set rate per square foot and does not use this form. You choose the method that fits.
Does the deduction have a limit?
Yes. The home office deduction is generally limited by the income from that business use, and some expenses may carry over to a later year. The form walks through the limit.
Is this the official IRS form?
This is a fillable helper for understanding the parts. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-8829 and confirm the lines match.