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Internal Revenue Service (IRS) · United States (federal)

Form 8829: Expenses for Business Use of Your Home

Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)

Fill in IRS Form 8829 to figure the home office deduction for Schedule C: business-use percentage, direct and indirect expenses, depreciation and carryovers.

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Form

8829

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Tax year 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 8829 is for

Form 8829 figures the actual-expense home office deduction for a sole proprietor and carries it to Schedule C, line 30, along with any amount you must carry over to next year. The alternative is the simplified method in the Schedule C instructions: $5 per square foot of qualifying space, up to 300 square feet, with no Form 8829. The PDF on irs.gov is the tax-year 2025 edition; a draft of the 2026 instructions is already on irs.gov/draft-tax-forms, and the final 2026 form usually appears in December or January.

Form 8829 deadlines, 2027 filing season

  1. File Form 8829 with Schedule C and your 2026 return Source: irs.gov

  2. Extended 2026 return with Schedule C and Form 8829 Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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Who files it

  • Sole proprietors and freelancers who file Schedule C and use part of their home for business
  • Home daycare providers, including those who don't use the space exclusively for business
  • Sellers who store inventory or product samples at home
  • Business owners carrying over unallowed home office expenses from a prior year

What you need

  • Square footage of the business area and of the whole home
  • Mortgage interest, real estate taxes, insurance, rent, utilities and repair costs for the year
  • Your Schedule C, line 29 amount (tentative profit)
  • Your home's cost or adjusted basis, land value and the date you started using it for business
  • Last year's Form 8829 (or Simplified Method Worksheet) for any carryover
  • Daycare hours, if you run a daycare that isn't exclusive-use

Line by line

How to fill out Form 8829

  1. 1

    Part I — business percentage (lines 1–7)

    Enter the area used regularly and exclusively for business on line 1 and the total area of the home on line 2. Daycare providers who don't use the space exclusively also complete the hours on lines 4–6. Line 7 is your business percentage.

  2. 2

    Line 8 — income limit

    Start from Schedule C, line 29, adjusted as the instructions explain. Your home office deduction can't create or increase a business loss; the excess carries forward.

  3. 3

    Lines 9–22 — direct vs indirect

    Column (a) is for expenses that benefit only the business part of the home, such as painting the office. Column (b) is for whole-home costs like mortgage interest, insurance, rent and utilities, which the form multiplies by your business percentage.

  4. 4

    Lines 23–36 — allowable deduction

    The form applies the limits in order: operating expenses first, then excess casualty losses and depreciation, plus carryovers from last year. Line 36 is the deduction to enter on Schedule C, line 30.

  5. 5

    Part III — depreciation (lines 37–42)

    Enter the smaller of your home's adjusted basis or fair market value, subtract land, apply your business percentage and the depreciation percentage from the instructions.

  6. 6

    Part IV — carryover (lines 43–44)

    Record operating expenses and excess casualty losses and depreciation that you couldn't deduct this year. They carry over to next year's Form 8829.

Common Form 8829 mistakes

  • Claiming space that isn't used regularly and exclusively for business (only inventory storage and certain daycare are exceptions).
  • Filing Form 8829 as an employee; the instructions say employees can't deduct home office expenses on their personal return.
  • Putting whole-home costs in column (a) instead of column (b), which skips the business-percentage calculation.
  • Using the simplified method and Form 8829 for the same home in the same year.
  • Using one Form 8829 for two homes instead of a separate form for each.

Where to send it

Form 8829 is filed only with Schedule C (Form 1040), attached to your 2026 Form 1040 or 1040-SR, due April 15, 2027 (October 15, 2027 with an extension). Use a separate Form 8829 for each home you used for business. Paper return addresses: https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment. A paper return needs a handwritten signature.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 8829: questions people ask

Which year is this Form 8829 for?

The PDF on irs.gov today is for tax year 2025. The IRS has posted a draft of the 2026 instructions at irs.gov/draft-tax-forms; the final 2026 form usually appears in December or January. Use the year that matches the Schedule C you're filing.

Should I use Form 8829 or the simplified method?

The simplified method multiplies the qualifying square footage by $5, capped at 300 square feet, and needs no Form 8829. Form 8829 uses your actual costs and depreciation, which can be larger for a bigger or more expensive home. You can choose each year.

I'm a W-2 employee working from home. Can I use this form?

No. The instructions say employees can't deduct home office expenses on their personal return. Form 8829 is for Schedule C businesses.

I'm a partner or a farmer. Which form do I use?

Not Form 8829. Partners claiming actual expenses and Schedule F filers use the worksheet in Pub. 587.

What happens to expenses I can't deduct this year?

If your business income is too low, Part IV records the excess, and you carry it to next year's Form 8829 on lines 25 and 31.