2025 Form 8829 - Expenses For Business Use Of Your Home

If you use part of your home for business purposes, the 2025 Federal Form 8829, Expenses for Business Use of Your Home, helps you figure out how much of your home expenses you can deduct on your tax return.

Who Should Use Form 8829?

You should use Form 8829 if you:

  • Run a business from your home
  • Are self-employed or an independent contractor
  • Regularly and exclusively use part of your home for business purposes

Whether you work as a freelancer, consultant, or small business owner, this form helps you make sure you're claiming all eligible home office deductions.

What Expenses Can You Deduct?

Form 8829 lets you calculate and report the portion of your home expenses used for business, including:

  • Mortgage interest
  • Homeowners insurance
  • Utilities (like electricity, water, and internet)
  • Utilities (like electricity, water, and internet)
  • Repairs and maintenance
  • Depreciation of your home

You'll determine the percentage of your home used for business and apply that percentage to your total home expenses.

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