Can I claim office furniture for a home office in 2026?

Yes, you can claim office furniture for a home office in 2026, but only if you are self-employed, a freelancer, or a business owner. If you are a W-2 employee, federal tax laws do not allow you to deduct home office expenses or furniture on your federal return.

If You Are Self-Employed or a Business Owner

You can deduct the cost of ordinary and necessary office furniture (such as desks, chairs, and bookshelves) that you use for your business. There are two primary ways to do this:

• Section 179 Deduction (Immediate Write-Off): This allows you to deduct the full purchase price of the furniture in the tax year you bought it and put it into service, up to certain IRS limits.
• Depreciation: Instead of taking the full deduction at once, you can spread the cost over the useful life of the asset (typically 7 years for office furniture) and deduct a portion each year.

Office Furniture vs. the Home Office Deduction

It is helpful to separate your physical furniture from your workspace expenses:

• Office Furniture: Deducted as a business expense or asset. Note that if you use the furniture for both personal and business tasks, you can only deduct the business-use percentage.
• The Space Itself: This is claimed via the Home Office Deduction. You can use the Simplified Method (a flat rate of $5 per square foot of dedicated business space, up to 300 square feet for a maximum of $1,500) or calculate actual expenses (a prorated percentage of your rent, mortgage interest, utilities, and home maintenance).