Home office for gig work
The home-office test asks its questions in a fixed order, and it asks them before any figure exists. This page walks the test, and stops where the test stops.
What the rules say
True whichever side of the class line you are on
- Deductions for the business use of a dwelling unit used as a residence are disallowed except for a portion used exclusively, on a regular basis, for one of the uses stated in § 280A(c)(1).
- The optional safe harbour is a method used in lieu of computing actual expenses. It does not relieve the taxpayer of the requirements of § 280A(c)(1).
Where the work is employment
Some of what follows exists only on one side of the class line. Where the class is not settled, we state the condition and stop rather than guessing which side you are on.
- In the case of an employee the exception applies only if the exclusive use is for the convenience of the employer, and the route by which such expenses could be claimed is disallowed for taxable years beginning after 2017.
What a person would have to know first
These are the facts the rules turn on. We do not supply any of them for you.
- whether any personal use of the space occurs
The test, by situation
Some of what follows exists only on one side of the class line. Where the class is not settled, we state the condition and stop rather than guessing which side you are on.
Before the class is settled
The route to any home-office treatment differs by class, so nothing is stated until the class is resolved.
- the portion of the dwelling unit is used exclusively for the business use
- that exclusive use is on a regular basis
- the use falls within one of the excepted uses: principal place of business, a place of business used by patients, clients or customers in meeting or dealing with the taxpayer in the normal course, or a separate structure
Where the work is employment
For an employee the exception is narrower, and the route by which unreimbursed expenses could be claimed is disallowed for taxable years beginning after 2017 with no scheduled expiry.
- the portion of the dwelling unit is used exclusively for the business use
- that exclusive use is on a regular basis
- the use falls within one of the excepted uses: principal place of business, a place of business used by patients, clients or customers in meeting or dealing with the taxpayer in the normal course, or a separate structure
- in the case of an employee, the exclusive use is for the convenience of the employer
Where the person is carrying on a business of their own
The facts about the space have not been stated.
- the portion of the dwelling unit is used exclusively for the business use
- that exclusive use is on a regular basis
- the use falls within one of the excepted uses: principal place of business, a place of business used by patients, clients or customers in meeting or dealing with the taxpayer in the normal course, or a separate structure
A space used only for the work, regularly: An assertion of exclusive and regular use is the reader's description of the facts. The statutory conditions still have to be satisfied, and this layer does not decide them for any reader.
- whether the space is used for no personal purpose at all
- which of the excepted uses in § 280A(c)(1) the space falls within
A space used for both the work and personal life: Space used for both personal and business purposes is not used exclusively for the business use, so the exception in § 280A(c)(1) is not met on those facts.
No space set aside at all: No home workspace is stated, so the exception has nothing to operate on.
What a simplified method does not change
An optional safe harbour may be used in lieu of computing actual expenses. It does not relieve the taxpayer of the requirements of § 280A(c)(1), including exclusive use on a regular basis.
Where this comes from
Every source on this page shows the body that issued it and the date we read it. The federal text behind this center was last read on 2026-08-16.
- 26 U.S.C. § 280A — Disallowance of certain expenses in connection with business use of homeUnited States Code (GPO, govinfo). Read for: Subsection (a) disallows deductions with respect to the use of a dwelling unit used as a residence, except as provided. Read on 2026-08-16.
- Rev. Proc. 2013-13 — Optional safe harbor method for business use of a homeInternal Revenue Service. Read for: An optional safe harbour method may be used in lieu of computing actual expenses for business use of a home. Read on 2026-08-16.
- 26 U.S.C. § 67 — 2-percent floor on miscellaneous itemized deductionsUnited States Code (GPO, govinfo). Read for: Miscellaneous itemized deductions are not allowed for the years covered by subsection (g). Read on 2026-08-16.
- Public Law 119-21, § 70110 — Termination of miscellaneous itemized deductions other than educator expensesUnited States Congress (GPO, govinfo). Read for: Section 67(g) is amended by striking the January 1, 2026 end date, so the disallowance applies to taxable years beginning after 2017 without a scheduled expiry. Read on 2026-08-16.
- 26 U.S.C. § 262 — Personal, living, and family expensesUnited States Code (GPO, govinfo). Read for: Except as otherwise expressly provided, no deduction is allowed for personal, living, or family expenses. Read on 2026-08-16.