Form 8829

Form 8829 is a tax form used by individuals who are claiming expenses for the business use of their home.

This form allows qualified taxpayers to calculate and report the allowable expenses for the business portion of their home, including direct expenses like repairs and indirect expenses such as mortgage interest, utilities, and insurance. Form 8829 is typically filed with the taxpayer’s individual income tax return (Form 1040) to substantiate deductions for home office expenses.

For example, if a taxpayer uses a room in their home exclusively for business purposes, they can use Form 8829 to detail how much of their home expenses can be deducted based on the square footage used for the business compared to the total square footage of the home.