Deductions & Credits

Form 8829: Expenses for Business Use of Your Home

Used to calculate and claim the deduction for using part of your home regularly and exclusively for business purposes.

Download Form 8829 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Self-employed taxpayers who use part of their home regularly and exclusively as their principal place of business.

Key Fields

  • Area used for business
  • Total area of home
  • Business percentage
  • Direct expenses
  • Indirect expenses
  • Depreciation

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Schedule C and Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Related Forms

Schedule C

Profit or Loss from Business (Sole Proprietorship)

Form 4562

Depreciation and Amortization (Including Information on Listed Property)

Form 1040

U.S. Individual Income Tax Return

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