SCorpDesk / 2026 IRC § 62(c) Corporate Accountable Plan, Home Office & Mileage Voucher Generator

2026 S-Corp Accountable Plan, Home Office & Mileage Voucher Generator

S-Corporation shareholder-employees cannot file Schedule C Form 8829 for a home office. To deduct your home office, business mileage (70.0¢/mile), mobile phone, and fiber internet tax-free without adding to W-2 wages, your S-Corp must adopt a written IRC § 62(c) Accountable Plan and issue monthly or quarterly expense reimbursement checks.

Part I · Corporate Entity & Exclusive Home Office Allocation (IRC § 280A)
Printed on Policy & Voucher header Enter a company name.
Entire heated area of residence (300 to 15,000) Enter home square footage between 300 and 15,000.
Room used regularly & exclusively for business Enter office square footage between 25 and 5,000.
Mortgage interest, property tax, rent & HOA
Electric, gas, water, homeowners ins, security
39-year MACRS basis on owned home ($0 if renting)
Part II · 2026 IRS Standard Business Mileage (72.5¢ H1 / 76.0¢ H2) & Telecom Reimbursements
Substantiated business miles (0 to 100,000) Enter 0 to 100,000 annual business miles.
Official 2026 H1/H2 IRS standard rates
Total annual bills before business-use %
Substantiated business use (10% to 100%)
Send Total Reimbursement to S-Corp Calculator