What is Line 30 on Schedule C?
Line 30 — Expenses for business use of your home
Line 30 on Schedule C is the deduction for business use of your home. There are two ways to calculate it. The simplified method multiplies your home office square footage by $5, up to 300 square feet for a maximum of $1,500. The regular method uses Form 8829 to deduct the business percentage of actual housing costs such as rent or mortgage interest, utilities, and insurance. Either way, the space must be used regularly and exclusively for business.
Examples
- A 150-square-foot dedicated office: $750 under the simplified method.
- 10% of rent and utilities for an apartment where one room is used only for work.
- A detached studio used solely as a workshop.
Watch out for
- Exclusive use means the space is not doubling as a guest room or playroom.
- With the simplified method you do not also deduct the same utilities on Line 25.
- The regular method can be larger but requires the Form 8829 calculation and more records.
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General information, not tax advice. Amounts, limits, and percentages change between tax years — check the current IRS Schedule C instructions or ask a tax professional about your situation.
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