![]() The standard method has some calculation, allocation, and substantiation requirements that are complex and burdensome for small business owners. ![]() Simplified Optionįor taxable years starting on, or after, Janu(filed beginning in 2014), you now have a simplified option for computing the home office deduction (IRS Revenue Procedure 2013-13, January 15, 2013). The home office deduction is available for homeowners and renters, and applies to all types of homes. If you use part of your home for business, you may be able to deduct expenses for the business use of your home.
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