fiscode

Home office

Simplified-method home office configuration.

Edit at /home-office. Configurations are date-ranged. The form requires two acknowledgements:

  • Regular use — the space is used regularly for business.
  • Exclusive use — the space is not also used for personal purposes.

Both are IRS requirements for the simplified method. fiscode applies the per-year per-square-foot rate up to the year's cap.

Math

Simplified method = min(office_sqft, 300) × $5/sqft, prorated by day across the days the config is active in the tax year (clamped to profile.se_start_date as a lower bound). Maximum deduction $1,500/year.

The actual method (real utilities + depreciation share) is in the schema but not yet computed in v1 — method: actual rows contribute $0 to the deduction until the actual-method calc lands.

CSV

CSV record_type = home_office. See the CSV format reference. regular_exclusive_ack must be 1 for the row to count.

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