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The safe harbor home office deduction is a simplified method to claim the home office deduction. For 2013 and later tax years, you can claim the home office deduction under one of these:
Qualifying home office
To take the home office deduction under either method, you must:
There are two exceptions to the exclusivity requirement:
If either of these applies to you, you can take the home office deduction. You don’t have to use the area exclusively.
Under the safe harbor method, the deduction is figured by multiplying these:
Currently, the prescribed rate is $5. Note that the deduction is limited to $1,500. So, the square footage used in the calculation can’t be more than 300 ft2.
Benefits and limitations
The safe harbor method has benefits that the regular method doesn’t, like:
However, the safe harbor method also has some limitations that the regular method doesn’t:
You should choose whichever method results in more tax savings for you.