What types of expenses can you deduct?
Below are examples of eligible and non-eligible home office expenses. For additional home office expenses you may be entitled to deduct, visit Home Office Expenses for Employees.
1 – Simplified and detailed methods
- Detailed method
Eligible expenses include:
- Rent paid for a home or apartment where you live and work (rent is deducted proportionally to the space used for work).
- Electricity, heating, water, or a portion of utility costs included in your condo fees.
- Residential internet access fees.
- Maintenance (minor repairs, cleaning supplies, light bulbs, paint, etc.).
- Supplies (stationery, pens, folders, sticky notes, postage, toner, ink cartridges, etc.).
- Snow removal.
- Basic cell phone plan usage for work.
- Long-distance calls made for work purposes.
Non-eligible expenses:
- Depreciation.
- Mortgage interest.
- Mortgage principal payments.
- Home internet connection fees or modem/router rental fees.
- Capital expenses (replacing windows, flooring, furnace, etc.).
- Office equipment (printer, fax machine, file holders, laptop bag, calculator, etc.).
- Basic landline service fees.
- Cell phone license or activation fees.
- Purchase of a cell phone, computer, laptop, tablet, fax machine, etc.
- Computer accessories (monitor, mouse, keyboard, headphones, microphone, speakers, webcam, router, etc.).
- Other electronic devices (TV, smart speaker, voice assistant, etc.).
- Furniture (desk, chair, etc.).
- Expenses reimbursed by your employer.