Is There a 300-Square-Foot Minimum for Home-Office Deduction?
You've probably ruled out the home-office deduction because your house doesn't have a spare room. That's the wrong test. The right test is three square feet. Here's the play, and then the proof. The Play Put a full-height file cabinet somewhere in your home — its footprint is about 18 by 24 inches. Fill it with business files and supplies only. Do your admin work next to it: invoicing, bookkeeping, scheduling, ordering. Pull up a table when you work; put the table away when you're done. Claim only the cabinet's footprint as your home office. Sounds too small to matter? The home-expense deduction itself is pocket change. That's not why you do this. You do it because a qualifying home office becomes your **principal place of business** — and once it is, the drive from your house to your shop, storefront, or downtown office is no longer a commute. It's deductible business travel. At the 2026 IRS mileage rate of 72.5 cents per mile, a 20-mile round trip driv...