{
  "id": "DED_HOME_OFFICE",
  "name": "Home Office Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Self-employed with qualifying space; NOT W-2 employees",
    "requires_entity_type": "schedule_c",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "deduction amount (max $1,500 simplified)"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "If space was used during 2025, can still claim on return",
    "forward_status": "available"
  },
  "description": "Self-employed: $5/sq ft up to $1,500 (simplified) or actual expenses.",
  "irc_reference": "IRC §280A(c); Form 8829",
  "deadline": "Space used during tax year"
}