Form 8829 Simplified Home Office deduction for 2025

You seem to have picked that up from a post more than a year ago from a CPA in Minnesota.  Not that they ever make mistakes, but a month later they posted something different.

Two Methods to Calculate Your Home Office Deduction:

• Simplified Method:
  • 2024 Deduct $5 per square foot of office space (up to 300 square feet).
  • 2024 Maximum deduction: $1,500 per year.

    https://corneliusons.com/blog/maximizing-the-home-office-deduction-what-you-need-to-know/ 

    Or, they forgot to tell IRS to change the Schedule C instructions for 2025:

    Simplified method. The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. In most cases, you’ll figure your deduction by multiplying the area (measured in square feet) used regularly and exclusively for business, regularly for daycare, or regularly for storage of inventory or product samples, by $5. The area you use to figure your deduction cannot exceed 300 square feet.

    Here is where they posted in February 2025 that the rate would increase:

    https://corneliusons.com/blog/irs-2025-home-office-deduction/# 

    When AI Slop led me to that link, it strangely added "netflix gaming" to the url

    https://corneliusons.com/blog/irs-2025-home-office-deduction/#:~:text=2024:%20Deduct%20$5%20per%20square,for%20Netflix%20or%20gaming!). 

Wow, there's a TikTok video also, which is wrong.

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@Bill 8 wrote:

The amount has increased from $5.00 per sq. ft previously to $6.00 /sq. ft for 2025.

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I find it rather odd that you are willing to look at random websites and believe them to the point of arguing with Intuit, rather than looking at the Schedule C Instructions for 2025.

https://www.irs.gov/instructions/i1040sc#en_US_2025_publink1000156389