[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M74YBWESKMEPPXSRM26037WC":3,"skill-same:01M74YBWESKMEPPXSRM26037WC":46},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":24,"commitSha":25,"skillDirectory":26,"forksCount":27,"repositoryHtmlUrl":28,"repositoryHomepageUrl":6,"ownerHtmlUrl":29,"ownerBlogUrl":30,"ownerDescription":6,"updatedAt":31,"install":32,"resources":45},"01M74YBWESKMEPPXSRM26037WC","home-office-deduction",null,"Calculate home office deduction using simplified or actual expense method.","openaccountant\u002Fskills","openaccountant","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F264845549?v=4","01M74Y9H4M5RZ23X265W9B9GSC","OpenAccountant AI","01M74Y9H580Z745YB8EPFHF537",120,"MIT","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fhome-office-deduction\u002FSKILL.md",[],[],"2026-11-11 17:30:46",false,"---\nname: home-office-deduction\ndescription: >\n  Calculate home office deduction using simplified or actual expense method.\n---\n\n# Home Office Deduction\n\n## Overview\n\nCalculates the home office deduction (Form 8829 or simplified method) for self-employed individuals who use part of their home regularly and exclusively for business. Two methods are available: the simplified method ($5 per square foot) and the actual expense method (percentage of real housing costs).\n\n## Wilson Tools Used\n\n- `transaction_search` — Find mortgage\u002Frent, utilities, insurance, and repair transactions\n- `spending_summary` — Summarize housing-related expenses for the tax year\n- `export_transactions` — Export housing expenses for Form 8829 or CPA review\n\n## Workflow\n\n1. Confirm the home office qualifies: the space must be used **regularly and exclusively** for business.\n2. Ask for the square footage of the office and the total square footage of the home.\n3. Calculate the business-use percentage: `office_sq_ft \u002F total_home_sq_ft`.\n4. Choose a method:\n\n### Method 1: Simplified\n\n- Multiply office square footage by $5\u002Fsq ft.\n- Maximum: 300 sq ft = **$1,500 max deduction**.\n- No depreciation, no Form 8829 required.\n- Enter on Schedule C, Line 30.\n\n### Method 2: Actual Expenses (Form 8829)\n\n5. Use `transaction_search` to find these expense categories:\n   - Mortgage interest or rent\n   - Property taxes\n   - Homeowners\u002Frenters insurance\n   - Utilities (electric, gas, water, internet, phone)\n   - Repairs and maintenance\n   - Depreciation of the home (residential, 27.5-year MACRS for the business-use portion)\n6. Use `spending_summary` to total each category for the tax year.\n7. Multiply each total by the business-use percentage.\n8. Sum all adjusted amounts. This is the actual expense deduction.\n9. Compare to the simplified method result and use whichever is larger.\n\n### Comparison\n\n| Factor | Simplified | Actual Expenses |\n|--------|-----------|----------------|\n| Max deduction | $1,500 | No cap |\n| Recordkeeping | Minimal | Must track all housing costs |\n| Depreciation | Not allowed | Allowed (but recaptured on sale) |\n| Form required | None (report on Schedule C) | Form 8829 |\n| Best for | Small offices, simple situations | Large offices, high housing costs |\n\n## Without Wilson\n\n1. Measure your office space in square feet.\n2. **Simplified method:** Multiply sq ft (max 300) by $5. That is your deduction.\n3. **Actual expense method:**\n   - Gather 12 months of mortgage\u002Frent statements, utility bills, insurance declarations, and repair receipts.\n   - Sum each category for the year.\n   - Calculate business-use percentage: office sq ft \u002F total home sq ft.\n   - Multiply each expense category total by the business-use percentage.\n   - Add all adjusted amounts together.\n   - Fill out Form 8829 and attach to your Schedule C.\n4. Compare both methods and use the higher deduction (you can switch methods year to year).\n\n## Important Notes\n\n- \"Regular and exclusive use\" is strictly enforced. A guest bedroom with a desk in the corner does not qualify unless the desk area is used only for business.\n- Employees working from home generally cannot claim this deduction (eliminated for W-2 employees under the Tax Cuts and Jobs Act through 2025). Only self-employed individuals qualify.\n- If you use actual expenses and claim depreciation on your home, you may owe depreciation recapture tax when you sell.\n- The deduction cannot create a business loss. Any excess carries forward to next year.\n- If you rent, use your rent payment instead of mortgage interest and property taxes.\n- This is not tax advice. Consult a CPA or tax professional for filing decisions.\n","# Home Office Deduction\n\n## Overview\n\nCalculates the home office deduction (Form 8829 or simplified method) for self-employed individuals who use part of their home regularly and exclusively for business. Two methods are available: the simplified method ($5 per square foot) and the actual expense method (percentage of real housing costs).\n\n## Wilson Tools Used\n\n- `transaction_search` — Find mortgage\u002Frent, utilities, insurance, and repair transactions\n- `spending_summary` — Summarize housing-related expenses for the tax year\n- `export_transactions` — Export housing expenses for Form 8829 or CPA review\n\n## Workflow\n\n1. Confirm the home office qualifies: the space must be used **regularly and exclusively** for business.\n2. Ask for the square footage of the office and the total square footage of the home.\n3. Calculate the business-use percentage: `office_sq_ft \u002F total_home_sq_ft`.\n4. Choose a method:\n\n### Method 1: Simplified\n\n- Multiply office square footage by $5\u002Fsq ft.\n- Maximum: 300 sq ft = **$1,500 max deduction**.\n- No depreciation, no Form 8829 required.\n- Enter on Schedule C, Line 30.\n\n### Method 2: Actual Expenses (Form 8829)\n\n5. Use `transaction_search` to find these expense categories:\n   - Mortgage interest or rent\n   - Property taxes\n   - Homeowners\u002Frenters insurance\n   - Utilities (electric, gas, water, internet, phone)\n   - Repairs and maintenance\n   - Depreciation of the home (residential, 27.5-year MACRS for the business-use portion)\n6. Use `spending_summary` to total each category for the tax year.\n7. Multiply each total by the business-use percentage.\n8. Sum all adjusted amounts. This is the actual expense deduction.\n9. Compare to the simplified method result and use whichever is larger.\n\n### Comparison\n\n| Factor | Simplified | Actual Expenses |\n|--------|-----------|----------------|\n| Max deduction | $1,500 | No cap |\n| Recordkeeping | Minimal | Must track all housing costs |\n| Depreciation | Not allowed | Allowed (but recaptured on sale) |\n| Form required | None (report on Schedule C) | Form 8829 |\n| Best for | Small offices, simple situations | Large offices, high housing costs |\n\n## Without Wilson\n\n1. Measure your office space in square feet.\n2. **Simplified method:** Multiply sq ft (max 300) by $5. That is your deduction.\n3. **Actual expense method:**\n   - Gather 12 months of mortgage\u002Frent statements, utility bills, insurance declarations, and repair receipts.\n   - Sum each category for the year.\n   - Calculate business-use percentage: office sq ft \u002F total home sq ft.\n   - Multiply each expense category total by the business-use percentage.\n   - Add all adjusted amounts together.\n   - Fill out Form 8829 and attach to your Schedule C.\n4. Compare both methods and use the higher deduction (you can switch methods year to year).\n\n## Important Notes\n\n- \"Regular and exclusive use\" is strictly enforced. A guest bedroom with a desk in the corner does not qualify unless the desk area is used only for business.\n- Employees working from home generally cannot claim this deduction (eliminated for W-2 employees under the Tax Cuts and Jobs Act through 2025). Only self-employed individuals qualify.\n- If you use actual expenses and claim depreciation on your home, you may owe depreciation recapture tax when you sell.\n- The deduction cannot create a business loss. Any excess carries forward to next year.\n- If you rent, use your rent payment instead of mortgage interest and property taxes.\n- This is not tax advice. Consult a CPA or tax professional for filing decisions.\n",{"name":5,"description":7},"main","f5abe381f24b5b7d59f1d0b4a825b14494ff2034","shared\u002Fhome-office-deduction",19,"https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills","https:\u002F\u002Fgithub.com\u002Fopenaccountant","https:\u002F\u002Fopenaccountant.ai","2026-04-09 23:03:52",{"source":8,"skillName":5,"commands":33,"prompt":43,"zipAvailable":44},[34,37,40],{"tool":35,"command":36},"npx","npx skills add openaccountant\u002Fskills --skill home-office-deduction",{"tool":38,"command":39},"bunx","bunx skills add openaccountant\u002Fskills --skill home-office-deduction",{"tool":41,"command":42},"pnpm","pnpm dlx skills add openaccountant\u002Fskills --skill home-office-deduction","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fhome-office-deduction\u002FSKILL.md",true,[],[47,54,61,68,75,82],{"skillNo":48,"name":49,"nameZh":6,"description":50,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":51,"categories":52,"keywords":53,"publishedAt":19},"01M74YCMH08XC7D0GJTX1P4CNR","year-end-summary","Generate an annual financial review with totals, trends, and highlights.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fyear-end-summary\u002FSKILL.md",[],[],{"skillNo":55,"name":56,"nameZh":6,"description":57,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":58,"categories":59,"keywords":60,"publishedAt":19},"01M74YCJ3PYFTSQ98HDRVFS1GY","tax-prep","Organize business expenses by IRS Schedule C categories for tax filing.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Ftax-prep\u002FSKILL.md",[],[],{"skillNo":62,"name":63,"nameZh":6,"description":64,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":65,"categories":66,"keywords":67,"publishedAt":19},"01M74YCFN34E2S1F424V4JC5SB","smart-split","Split a single transaction across multiple categories with custom amounts.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fsmart-split\u002FSKILL.md",[],[],{"skillNo":69,"name":70,"nameZh":6,"description":71,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":72,"categories":73,"keywords":74,"publishedAt":19},"01M74YCDB68Q9CYH1MMCYZQSV0","smart-categorize","Auto-categorize uncategorized transactions using vendor pattern matching.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fsmart-categorize\u002FSKILL.md",[],[],{"skillNo":76,"name":77,"nameZh":6,"description":78,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":79,"categories":80,"keywords":81,"publishedAt":19},"01M74YCAHA923T5SC63S31KHXA","sales-tax-nexus","Determine sales tax obligations by state based on economic nexus thresholds.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fsales-tax-nexus\u002FSKILL.md",[],[],{"skillNo":83,"name":84,"nameZh":6,"description":85,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":86,"categories":87,"keywords":88,"publishedAt":19},"01M74YC832W8BPW5PD7895S1G5","quarterly-taxes","Estimate quarterly tax payments using income totals and safe harbor rules.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fquarterly-taxes\u002FSKILL.md",[],[]]