U.S. · Tax forms
Form 8829 line 41, depreciation percentage.
The percentage table from the 2025 instructions, by month first used.
Line 41 is the depreciation percentage you multiply by your business basis of the building (line 40) to get the allowable depreciation on line 42. For a home first used for business after May 12, 1993 and before 2025, it is generally 2.564%. For a home first used in 2025, it depends on the month, from 2.461% (January) down to 0.107% (December).
Look up a first-use month
Result
Line 41 percentages (Instructions for Form 8829, 2025)
| First used | Percentage | Detail |
|---|---|---|
| January 2025 | 2.461% | First used for business in January 2025 |
| February 2025 | 2.247% | First used in February 2025 |
| March 2025 | 2.033% | First used in March 2025 |
| April 2025 | 1.819% | First used in April 2025 |
| May 2025 | 1.605% | First used in May 2025 |
| June 2025 | 1.391% | First used in June 2025 |
| July 2025 | 1.177% | First used in July 2025 |
| August 2025 | 0.963% | First used in August 2025 |
| September 2025 | 0.749% | First used in September 2025 |
| October 2025 | 0.535% | First used in October 2025 |
| November 2025 | 0.321% | First used in November 2025 |
| December 2025 | 0.107% | First used in December 2025 |
| After May 12, 1993 and before 2025 | 2.564% | Except as noted in the instructions |
| After 1986 and before May 13, 1993 | See Pub. 946 | The instructions send you to the percentage given in Pub. 946 |
| Before 1987 | See Pub. 534 | Depreciating Property Placed in Service Before 1987 |
Where line 41 sits
Part III builds the depreciation: line 37 is the smaller of the home’s adjusted basis or fair market value, line 38 removes the land, line 39 is the basis of the building, line 40 multiplies line 39 by the line 7 business percentage, and line 42 multiplies line 40 by the line 41 percentage. The result is entered on line 42 and on line 30.
Special cases
If you first used the home for business after May 12, 1993 but stopped using it for business before the end of the year, the percentage is the one in Pub. 946 as adjusted by its sale-or-disposition instructions. If you started construction or had a binding contract to buy or build before May 13, 1993, the instructions again point to Pub. 946.
If you used the simplified method for 2024
Use the table above. The instructions give an example: you first used your home for business in 2024 under the simplified method, and for 2025 you switch to Form 8829; you enter 2.564%.
Additions and improvements
If you placed additions or improvements in service after you began using the home for business, the instructions for line 42 give a separate table and method; read that section.
Worked example
Omar first used a home office in 2023. His building basis (line 39) is $200,000 and his business percentage is 10%, so line 40 is $20,000. Because he first used the home after May 12, 1993 and before 2025, line 41 is 2.564%, and line 42 is $20,000 × 2.564% = $512.80. Names and figures are made up; the percentage is the one printed in the instructions.
More line pages in this set
Related lines: Form 8829 Line 8, Form 8829 Line 22, Schedule C Line 30.
Sources
- Instructions for Form 8829 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8829 (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition of Form 8829 and its instructions (page last reviewed or updated April 30, 2026). Line numbers and dollar limits are those printed in the 2025 form and instructions and can change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 8829 line 41?
The depreciation percentage from the instructions table for when you first used the home for business.
What percentage do most long-time home-office users enter?
2.564%, for homes first used for business after May 12, 1993 and before 2025 (with the exceptions in the instructions).
What about a home first used in 2025?
The percentage depends on the month: 2.461% for January down to 0.107% for December.
What if I used the simplified method last year?
Use the same table. For a home first used for business in 2024 under the simplified method, the instructions say to enter 2.564% for 2025.
Where does the result go?
Line 42 equals line 40 times line 41, and it is entered on line 42 and carried to line 30.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.