The home office deduction has long been a favorite among freelancers, remote workers, and small business owners. Hey, I’ve been able to claim a home office deduction for several years now after turning to remote work in 2020. But in 2026, IRS officials are doubling down on enforcement, citing widespread misuse and confusion over eligibility. The deduction allows taxpayers to write off a portion of their home expenses (like rent, utilities, and internet) if a space is used exclusively and regularly for business. However, “exclusively” is the keyword here, and many filers stretch the definition. If your home office doubles as a guest room or dining area, you could be inviting an audit. Here’s what you need to know about this common deduction.
