IRC Section 62(c) · Home Office & Business Mileage

2026 S-Corp Accountable Plan & Home Office Calculator

Calculate tax-free S-Corp reimbursements for your home office, mileage, and phone, and print your policy PDF.

100% Tax-Free to OwnerReimbursements are deductible by the S-Corp and W-2 tax-free to you.
Home Office % FormulaUses exclusive-use square footage across mortgage, utilities & insurance.
Signed Policy & VoucherExports your Corporate Accountable Plan policy and monthly log PDF.
Part I · Corporate Entity & Exclusive Home Office Allocation (IRC § 280A)
Printed on Policy & Voucher header Enter a company name.
Entire heated area of residence (300 to 15,000) Enter home square footage between 300 and 15,000.
Room used regularly & exclusively for business Enter office square footage between 25 and 5,000.
Mortgage interest, property tax, rent & HOA
Electric, gas, water, homeowners ins, security
39-year MACRS basis on owned home ($0 if renting)
Part II · 2026 IRS Standard Business Mileage (72.5¢ H1 / 76.0¢ H2) & Telecom Reimbursements
Substantiated business miles (0 to 100,000) Enter 0 to 100,000 annual business miles.
Official 2026 H1/H2 IRS standard rates
Total annual bills before business-use %
Substantiated business use (10% to 100%)
Send Total Reimbursement to S-Corp Calculator