# Form 8829

URL: https://pdf.net/pdf-forms/tax-forms/form-8829
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

Form 8829 is used by self-employed individuals, freelancers, and small businesses to claim tax deductions for the portion of their home that’s exclusively and regularly used to conduct business.

Use our editable Form 8829 and type the required information directly into the fields, calculate your deductions, and prepare the document for submission.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/7361fbd81bcbba040a67979b5f0e90c94c802e85.pdf)

## How to Fill Out Form 8829

Step 1: Open Form 8829 in our online PDF editor.

Step 2: Add your name and social security number at the top.

Step 3: Calculate the percentage of your home used for business in Part I.

Step 4: Figure your allowable deduction in Part II, using the Form 8829 instructions.

Step 5: Calculate the depreciation percentage for your home and the carryover of unallowed expenses.

Step 6: Attach the document to Schedule C and submit it to the IRS.

## Facts

### What Is Form 8829 Used For?

Form 8829 is used to calculate the home office deduction for self-employed individuals. It determines the percentage of home expenses that qualify as business use and transfers the deductible amount to Schedule C (Form 1040), reducing overall taxable income.

### Who Should Use Form 8829?

Form 8829 is used by self-employed individuals, freelancers, and sole proprietors that conduct business from their home. It’s important to note that you must meet specific requirements to be eligible; namely, to use the space regularly and exclusively for business.

### When Is Form 8829 Due?

Form 8829 is due at the same time as your federal income tax return (Form 1040), i.e. on April 15th each year. In fact, it is attached to Schedule C and submitted together with your tax return.

### What Happens If Form 8829 Is Not Submitted?

If you don’t submit Form 8829, you lose the right to claim your tax deduction for that year, which means that you’ll be expected to pay your taxes in full.

### How and Where Do I File Form 8829?

You should file Form 8829 with the IRS, along with Schedule C (Form 1040). There are two ways to do this: electronically or by mail. If you opt for the former, you can use IRS Free File, the official e-filing platform, while a physical package is sent to one of the addresses available on the IRS website.

## Related forms

- [Schedule C (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-c-form-1040)
- [Form 4562](https://pdf.net/pdf-forms/tax-forms/form-4562)
- [Schedule SE (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-se-form-1040)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 1040-ES](https://pdf.net/pdf-forms/tax-forms/form-1040-es)