Sourdough 2025 / 2026

Home office only counts when use is regular and exclusive

Most rideshare and delivery drivers do not qualify

  1. The space has to be used only for work. It cannot also be a guest room, kitchen, or family space.
  2. $5 per square foot, up to 300 square feet. Same in 2025 and 2026.
  3. A dedicated room where you handle gig admin work qualifies. A kitchen table does not.
  4. The maximum write-off is $1,500: 300 square feet at $5 each.

SourceIRC §280A(c)(1); IRS Pub 587

Note. General information, not tax advice. Tips reflect federal law and California rules where noted, current as of May 2026. For advice specific to your situation, consult a licensed CPA or Enrolled Agent. Sourdough Tax, Inc. is not your tax advisor unless we have explicitly accepted that engagement in writing.