How does the simplified home office deduction method work?

The simplified home office deduction method allows eligible taxpayers to claim $5 per square foot of their workspace, with a maximum allowable space of 300 square feet. This means the maximum deduction available through this simplified method is $1,500 ($5 × 300 square feet). This straightforward calculation method was introduced following the 2018 tax reforms to make it easier for self-employed individuals and those with secondary jobs to claim their legitimate home office expenses without complex recordkeeping requirements.