Definition: IRS Form 8829 is used to calculate expenses for business use of your home, i.e., home office tax deduction, for independent contractors filing a Schedule C. These expenses are then deducted on Schedule C. This form is not used to deduct office equipment or furniture, but only to calculate the deduction for use of your home.
Also it is not used for telecommuting employees claiming a home office deduction. Telecommuters use IRS Form 2106 Employee Business Expenses and file it with their Schedule A.
More: Home Office Deduction FAQ
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Disclaimer
I am not a tax attorney, CPA or tax preparation specialist. The information here is meant as a general guide. For specific questions about your own taxes, please refer to IRS publications or consult a tax specialist.
Also Known As: Expenses for the Business Use of Your Home form
Alternate Spellings: Form8829

