If you live in Tamarac, Florida (ZIP 33319), and worked from home in 2024, you may be eligible for a valuable tax break: the home office deduction. But before you claim it, it’s critical to understand the IRS rules and how to apply them properly. This guide will walk you through who qualifies, how to calculate the deduction, what documentation to keep, and common mistakes to avoid.

Whether you’re self-employed full-time or had a 1099 side gig alongside a W-2 job, the home office deduction can help reduce your taxable income—but only if done correctly.

Who Qualifies for the Home Office Deduction in Tamarac?

The home office deduction is available only to:

  • Self-employed individuals who work from home (1099, freelancers, business owners)
  • Sole proprietors, S corporations, and LLCs with business use of home

Important: W-2 employees cannot claim the home office deduction, even if you worked remotely during 2024. This changed after the 2017 Tax Cuts and Jobs Act.

 

IRS Rules: What Counts as a “Home Office”

To qualify for the deduction:

  • The space must be used regularly and exclusively for business.
  • It must be your principal place of business.

This can be a dedicated room, a converted garage, or even a portion of a room—but it cannot double as a bedroom, guest room, or kids’ playroom.

 

Two Ways to Calculate the Deduction

  1. Simplified Method
    • $5 per square foot (up to 300 sq. ft.)
    • Maximum deduction: $1,500
    • No receipts or itemization required
  2. Actual Expense Method
    • You calculate the percentage of your home used for business
    • Then apply that percentage to home expenses (utilities, rent, insurance, repairs, etc.)
    • Requires detailed recordkeeping

Most Tamarac filers choose the simplified method for ease, but those with high expenses may benefit from using actual expenses.

➡️ Need to determine your best option? Book a Tamarac tax strategy session

What You Can (and Can’t) Deduct

Deductible (if using actual method):

  • Portion of mortgage interest or rent
  • Property taxes
  • Utilities
  • Homeowners/renters insurance
  • Maintenance and repairs (pro-rated)
  • Depreciation (if you own the home)

Not deductible:

  • Personal expenses (decorating, groceries, family phone line)
  • Rooms with mixed business/personal use

What Tamarac Filers Should Document

  • Photos or layout of your dedicated space
  • Square footage of your home and office
  • Copies of utility, rent, mortgage, and repair bills
  • Dates and nature of repairs (to prove business relevance)
  • Time logs or schedules if your business use varies

➡️ Download our full Tamarac tax prep checklist

Red Flags: When the IRS May Take a Closer Look

  • Huge deduction relative to income
  • Home office for a job where you rent a separate commercial space
  • Shared-use rooms being deducted
  • No clear evidence of business activity

If you’re unsure, Polaris Tax & Accounting can review your situation to avoid costly audits or disallowed deductions.

➡️ Read how we help Tamarac clients respond to IRS letters

Home Office for S Corporations

If you operate as an S Corp in Tamarac and want to deduct home office expenses, you cannot simply take the deduction on your personal return. Instead:

  • The S Corp should set up an Accountable Plan
  • You submit home office expense reports to the business
  • The S Corp reimburses you tax-free, and it gets deducted on the corporate return

 

Final Checklist for Home Office Deduction in Tamarac (ZIP 33319)

Before claiming the deduction, make sure you’ve done the following:

  • Verified that you’re eligible (self-employed, not a W-2 employee)
  • Measured your dedicated home office space in square feet
  • Chosen between the Simplified or Actual Expense method
  • Collected all relevant receipts and bills (utilities, rent, mortgage, etc.)
  • Taken clear photos or created a sketch of your dedicated work space
  • Documented dates and types of repairs or updates to the office space
  • Maintained time logs (if business use varies)
  • Ensured the space is used exclusively for business
  • If an S Corp, established an Accountable Plan and submitted a reimbursement request

By gathering these details before starting your digital organizer, you’ll streamline the process and reduce the chance of missed deductions or audit risk.

File with Confidence in Tamarac (33319)

Polaris Tax & Accounting specializes in helping 33319 residents navigate complex deductions like the home office claim. We use a secure, cloud-based system so you can upload documents, complete your organizer, and get answers—without leaving your home.