{"id":1091,"date":"2013-01-22T12:48:41","date_gmt":"2013-01-22T13:13:10","guid":{"rendered":"\/can-i-claim-home-office-tax-deduction"},"modified":"2025-03-18T12:41:22","modified_gmt":"2025-03-18T19:41:22","slug":"work-from-home-tax-deductions-2","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/work-from-home-tax-deductions\/","title":{"rendered":"2025 and 2026 Work From Home Tax Deductions"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-1091-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/wfh.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/wfh.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/wfh.mp4<\/a><\/video><\/div>\n<p>&nbsp;<\/p>\n<p><i>There are certain work from home tax deductions that can reduce your taxable income by a sizable amount, but only if you are a qualifying worker. Want to know the ins and outs of these for the next two tax years? Read on!<\/i><\/p>\n<h2>The Work From Home Tax Deduction<\/h2>\n<p>There are many expenses associated with homeownership, so it\u2019s nice to know that there are tax breaks to help ease the financial burden. The Home Office Tax Deduction is designed for individuals who use a portion of their home for business activities.<\/p>\n<p>As long as you meet the IRS\u2019s requirements, the home office deduction allows you to deduct certain expenses that the average homeowner cannot.<\/p>\n<p>Pueden acogerse a la deducci\u00f3n fiscal por oficina en casa los contribuyentes que sean empleados (por ejemplo, de una empresa) o que est\u00e9n<a href=\"https:\/\/www.irs.com\/es\/articles\/impuestos-sobre-la-renta-de-los-autonomos\/\"> aut\u00f3nomo<\/a>. Si puede acogerse a esta deducci\u00f3n, pero se ha mudado a mitad de a\u00f1o, s\u00f3lo podr\u00e1 deducir los gastos del despacho en casa correspondientes a la parte del a\u00f1o en que lo haya utilizado.<\/p>\n<p>If you also work at another location (other than your home), you should be careful when claiming certain expenses \u2014 for example, administrative duties (i.e. bookkeeping) may be considered \u201cqualified expenses\u201d under this tax deduction, but your home office must be the only place where you can carry out these tasks.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12036 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-1024x683.jpg\" alt=\"work from home tax deductions\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-sarah-chai-7282345-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>If you work from your home part-time, you will have to be able to prove that you work in your home office enough to pass the \u201cRegular Use Test.\u201d The details surrounding this rule are a bit vague, but generally require consistent use of your home office. On Page 3 of IRS Publication 587 (Business Use of Your Home), it says:<\/p>\n<p>\u201cTo qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Incidental or occasional business use is not regular use. You must consider all facts and circumstances in determining whether your use is on a regular basis.\u201d<\/p>\n<h3>Comprender la deducci\u00f3n fiscal del Ministerio del Interior<\/h3>\n<p>Reclamar la deducci\u00f3n fiscal por oficina en casa es una gran<a href=\"https:\/\/www.irs.com\/es\/articles\/estrategias-fiscales\/\"> estrategia fiscal<\/a> que le permite deducir los gastos asociados a su oficina en casa, reduciendo as\u00ed su<a href=\"https:\/\/www.irs.com\/es\/articles\/que-es-la-base-imponible-2\/\"> ingresos sujetos a impuestos<\/a> y su factura fiscal global.<\/p>\n<p>Recuerde que<a href=\"https:\/\/www.irs.com\/es\/articles\/deducciones-fiscales\/\"> deducciones fiscales<\/a> reducen su base imponible y son iguales al porcentaje de su<a href=\"https:\/\/www.irs.com\/es\/articles\/tramos-marginales-del-impuesto-sobre-la-renta\/\"> tramo impositivo marginal<\/a>.<\/p>\n<p>Por ejemplo, si est\u00e1 en el tramo impositivo 25%, una deducci\u00f3n de $1.000 le ahorra $250 de impuestos (0,25 x $1.000 = $250). Hay dos tipos principales de deducciones fiscales: la<a href=\"https:\/\/www.irs.com\/es\/articles\/entender-la-deduccion-fiscal-estandar\/\"> deducci\u00f3n est\u00e1ndar<\/a> y las deducciones detalladas. Un contribuyente puede utilizar una u otra, pero no ambas. Normalmente se recomienda detallar las deducciones si su total es superior a la deducci\u00f3n est\u00e1ndar.<\/p>\n<p><b>Seg\u00fan el IRS, debes cumplir 3 requisitos principales para poder acogerte a la deducci\u00f3n fiscal por oficina en casa. Debes utilizar una parte de tu vivienda de forma exclusiva y habitual:<\/b><b><br \/>\n<\/b>\u2022 as your principal place of business, or<br \/>\n\u2022 as a place to meet or deal with clients\/customers in the normal course of your business, or<br \/>\n\u2022 in any connection with your trade or business where the business portion of your home is a separate structure not attached to your home<\/p>\n<p><b>El IRS tambi\u00e9n le permite deducir los gastos por el uso profesional de su vivienda en algunas situaciones especiales. Para tener derecho a la deducci\u00f3n fiscal, debe utilizar parte de su vivienda:<\/b><b><br \/>\n<\/b>\u2022 for certain storage use on a regular basis, or<br \/>\n\u2022 for rental use, or<br \/>\n\u2022 to operate a daycare facility<\/p>\n<h3><b>Uso exclusivo y regular<\/b><\/h3>\n<p>In order to be eligible for the home office tax deduction, the IRS requires that you regularly use a part of your home exclusively for conducting business. In other words, you cannot put a computer in the guest room and call it a \u201chome office.\u201d You also cannot allow family members or friends to use your home office for their own projects.<\/p>\n<p>Para ello, su despacho en casa debe ser una habitaci\u00f3n independiente o una zona identificable de la que queden completamente excluidas las actividades personales.<\/p>\n<p>The IRS is very strict about the exclusive-use requirement, although there is less information when it comes to what defines \u201cregular use.\u201d Conducting business from your home office at least a few hours each day is probably enough to fulfill the regular-use requirement.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12035 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-1024x683.jpg\" alt=\"work from home tax deductions\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-karolina-grabowska-7876980-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3>Domicilio social y\/o lugar de encuentro con los clientes<\/h3>\n<p>Para poder deducir los gastos relacionados con el uso de su vivienda para fines profesionales, debe demostrar que la utiliza como lugar principal de trabajo. Esto significa que la parte de la vivienda destinada a oficina debe utilizarse de forma extensiva y constante para sus actividades empresariales, o como lugar donde se re\u00fane con sus clientes\/consumidores en el curso normal de su actividad.<\/p>\n<p>Tenga en cuenta que, aunque tambi\u00e9n ejerza su actividad en otro lugar, puede deducir los gastos asociados a la parte de su vivienda que se utiliza exclusiva y regularmente para la actividad empresarial. Esto significa que la oficina de su casa debe ser su lugar principal de negocios, pero no necesariamente su oficina principal. Una estructura independiente o separada (como un garaje o un estudio) puede considerarse oficina en casa si se utiliza exclusiva y regularmente para la actividad profesional.<\/p>\n<h3>Normas adicionales para los empleados<\/h3>\n<p>Los requisitos mencionados anteriormente se aplican a cualquier persona que desee solicitar la deducci\u00f3n fiscal por trabajo desde casa, incluidos los trabajadores por cuenta propia y los trabajadores por cuenta ajena. Si eres trabajador por cuenta ajena (de una empresa u otra persona), es importante que sepas que existen requisitos adicionales para la deducci\u00f3n por trabajo desde casa.<\/p>\n<p><b>Para poder ser empleado, tambi\u00e9n debe superar las siguientes pruebas:<\/b><b><br \/>\n<\/b>\u2022 Using part of your home to conduct business must be for the convenience of your employer, and<br \/>\n\u2022 You cannot rent any portion of your home to your employer and use that rented space to carry out work duties for that employer.<\/p>\n<h2>Which Work From Home Expenses Can Be Deducted<\/h2>\n<p>Hacienda s\u00f3lo permite deducir determinados gastos cualificados en el marco de la deducci\u00f3n fiscal por oficina en casa.<\/p>\n<h3>General Rules For Qualifying Expenses<\/h3>\n<ol>\n<li><b>S\u00f3lo oficina en casa<\/b> \u2014 If an expense is related only to your home office, the entire cost is deductible as a \u201cdirect\u201d home office expense.<\/li>\n<li><b>Toda la casa<\/b> \u2014 If an expense affects the entire house, a percentage of it will be deductible as an \u201cindirect\u201d home office expense.<\/li>\n<li><b>No comercial<\/b> \u2014 If an expense is associated solely with the non-business portion of your home, it is not deductible as a home office expense.<\/li>\n<\/ol>\n<p>Como ocurre con todas las deducciones fiscales, existen restricciones en cuanto a la cantidad que puede deducir por los gastos de su oficina en casa. En general, cuanto m\u00e1s importantes sean las actividades de su empresa desde casa, mayores ser\u00e1n sus posibilidades de acogerse a la deducci\u00f3n fiscal por oficina en casa. Tenga en cuenta, sin embargo, que el importe de su deducci\u00f3n fiscal por oficina en casa no puede superar los ingresos de su negocio desde casa.<\/p>\n<h2>The Final Word on Work From Home Tax Deductions\u2026<\/h2>\n<p>The best <a href=\"https:\/\/www.irs.com\/es\/articles\/estrategias-fiscales\/\">WFH deduction strategy<\/a> is to never go too aggressive on them when doing your tax return; by that we don\u2019t mean \u201cdon\u2019t get what\u2019s yours\u201d, simply that you should <i>get what\u2019s yours <\/i>without bending the rules beyond what\u2019s reasonable! Following IRS guidelines is key if you don\u2019t want to trigger an audit just because you had to deduct a million paper clips.<\/p>\n<p>As always, when it comes to work-from-home tax deductions, it\u2019s important to keep detailed records and understand what actually qualifies as a deduction. The most beneficial deductions will always be things like utilities and rent, but keep in mind that the rules can vary depending on whether you\u2019re self-employed or an employee, so make sure to consult a tax professional if you&#8217;re unsure.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12034 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-1024x682.jpg\" alt=\"work from home tax deductions\" width=\"640\" height=\"426\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-1024x682.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-768x511.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-1536x1022.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-2048x1363.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/01\/pexels-dvaughnbell-2068664-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>Work From Home Tax Deductions: FAQ<\/h2>\n<p><b> 1. Who qualifies for work from home tax deductions?<\/b><b><br \/>\n<\/b>Generally, self-employed individuals, freelancers, and independent contractors can claim home office deductions. Employees working remotely for a company usually can\u2019t, due to the 2017 tax law changes. To qualify, you must use part of your home exclusively and regularly for business purposes.<\/p>\n<p><b> 2. Can I deduct my rent or mortgage if I work from home?<\/b><b><br \/>\n<\/b>Yes, but only a portion. You can deduct a percentage of your rent or mortgage interest based on the size of your home office relative to your entire home. For example, if your office is 10% of your home&#8217;s square footage, you could potentially deduct 10% of your rent or mortgage interest.<\/p>\n<p><b> 3. What counts as a home office?<\/b><b><br \/>\n<\/b>A home office can be any dedicated space used exclusively for business\u2014this could be a separate room, a converted garage, or even a clearly defined section of a larger room. The key is that it&#8217;s used solely for work and not for personal activities.<\/p>\n<p><b> 4. Can I deduct my internet and utility bills?<\/b><b><br \/>\n<\/b>Yes, you can deduct a portion of these expenses based on the percentage of your home used for business. If you use your internet 50% for work and 50% for personal use, you&#8217;d only deduct the business-related portion. Utilities like electricity and water can also be partially deducted if they support your work environment.<\/p>\n<p><b> 5. Is there a limit to how much I can deduct?<\/b><b><br \/>\n<\/b>If you\u2019re using the simplified method, the maximum deduction is $1,500 (based on 300 square feet at $5 per square foot). With the regular method, there\u2019s no specific dollar limit, but the deduction is capped based on your business income\u2014you can&#8217;t deduct more than you earn.<\/p>\n<p><b> 6. What if I work from multiple places in my home?<\/b><b><br \/>\n<\/b>To qualify, you need to designate a specific area as your principal place of business. While you might move around with your laptop, only the dedicated, exclusive space qualifies for deductions. The IRS likes clearly defined workspaces, not &#8220;wherever I feel like sitting today.&#8221;<\/p>\n<p><b> 7. Do I need to own my home to claim deductions?<\/b><b><br \/>\n<\/b>Nope! Whether you rent or own, you can claim home office deductions if you meet the criteria. Renters can deduct a portion of their rent, while homeowners can deduct mortgage interest, property taxes, and depreciation related to the business use of their home.<\/p>\n<h2><b>Para m\u00e1s informaci\u00f3n<\/b><\/h2>\n<p>Si desea m\u00e1s informaci\u00f3n sobre la deducci\u00f3n fiscal del trabajo desde casa, incluidas las normas especiales y las hojas de c\u00e1lculo, consulte los siguientes recursos:<\/p>\n<p><a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/p527.pdf\" target=\"_blank\" rel=\"noopener\">Publicaci\u00f3n 527 del IRS<\/a> (Propiedad de alquiler residencial)<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p587.pdf\" target=\"_blank\" rel=\"noopener\">Publicaci\u00f3n 587 del IRS<\/a> (Uso profesional de su vivienda)<\/p>\n<p><a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f8829.pdf\" target=\"_blank\" rel=\"noopener\">Formulario 8829 del IRS<\/a> (Gastos por el uso profesional de su vivienda)<\/p>\n<p><a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/i8829.pdf\" target=\"_blank\" rel=\"noopener\">Instrucciones para el formulario 8829 del IRS<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040sa.pdf\" target=\"_blank\" rel=\"noopener\">Formulario 1040 del IRS, Anexo A<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040sc.pdf\" target=\"_blank\" rel=\"noopener\">Formulario 1040 del IRS, Anexo C<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; There are certain work from home tax deductions that can reduce your taxable income by a sizable amount, but only if you are a qualifying worker. Want to know the ins and outs of these for the next two tax years? Read on! The Work From Home Tax Deduction There are many expenses associated [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30,31,39],"tags":[],"class_list":["post-1091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-federal-tax-returns","category-tax-deductions","category-tax-strategies"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/1091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=1091"}],"version-history":[{"count":11,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/1091\/revisions"}],"predecessor-version":[{"id":12368,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/1091\/revisions\/12368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/12037"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=1091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=1091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=1091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}