Can I Write This Off?Can freelancers deduct if i work from home can i deduct rent?
TL;DR
Freelancers can deduct a portion of their rent if they use part of their home exclusively and regularly for business purposes.
Detailed Answer
Where to Put It on the Tax Form
Report this deduction on Schedule C (Form 1040), under 'Expenses' as part of the home office deduction.
Real World Example
A freelance graphic designer uses a spare bedroom as a dedicated office space, which is 15% of their apartment's total area. They can deduct 15% of their monthly rent as a business expense.
Calculation Required
A calculation is required for this deduction.
Calculate the deduction by determining the percentage of your home used for business (square footage of home office divided by total home square footage) and apply this percentage to your rent.
Audit Risk & Documentation Tips
Maintain clear records of your home's total square footage and the area used for business. Keep copies of your lease agreement and rent payment receipts. Document the exclusive use of the space for business with photos or a floor plan. Be prepared to justify the business use if audited.
IRS Reference
IRS Publication 587, 'Business Use of Your Home'
Relevant Industries
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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.
Page created on July 15, 2025