SCorpDesk / 2026 S-Corp & QBI Guides / 2026 Home Office Deduction Calculator: S-Corp Accountable Plan vs. Schedule C Form 8829
2026 Home Office Deduction Calculator: S-Corp Accountable Plan vs. Schedule C Form 8829
How do you calculate the 2026 Home Office Deduction for an S-Corp vs. an LLC?
Multiply your total eligible annual home expenses (mortgage interest, property taxes, rent, HOA, utilities, insurance, and 39-year MACRS depreciation) by your exclusive business-use square-footage percentage (Office Sq Ft / Total Home Sq Ft), or compare it against the IRS $5/sq ft Simplified Method (up to $1,500). S-Corp owners must reimburse this amount via an IRC Section 62(c) Accountable Plan check rather than filing Form 8829.
Multiply your total eligible annual home expenses (mortgage interest, property taxes, rent, HOA, utilities, insurance, and 39-year MACRS depreciation) by your exclusive business-use square-footage percentage (Office Sq Ft / Total Home Sq Ft), or compare it against the IRS $5/sq ft Simplified Method (up to $1,500). S-Corp owners must reimburse this amount via an IRC Section 62(c) Accountable Plan check rather than filing Form 8829.
Open Interactive IRC § 62(c) Accountable Plan & Home Office Generator
Frequently Asked Questions
How do you calculate the 2026 Home Office Deduction for an S-Corp vs. an LLC?
Multiply your total eligible annual home expenses (mortgage interest, property taxes, rent, HOA, utilities, insurance, and 39-year MACRS depreciation) by your exclusive business-use square-footage percentage (Office Sq Ft / Total Home Sq Ft), or compare it against the IRS $5/sq ft Simplified Method (up to $1,500). S-Corp owners must reimburse this amount via an IRC Section 62(c) Accountable Plan check rather than filing Form 8829.