The home office deduction's conditions: every AI model's reply, tested

Summarize this YouTube video from its transcript. Start with one sentence on what it's about, then the key points in order.

---
If you work from home, you might be able to deduct a home office, but there are two conditions people miss. One: the space has to be used regularly and exclusively for work. A desk in the corner of your bedroom where you also watch Netflix doesn't count. Two: if you're a W-2 employee, you can't claim it at all under current federal rules; it's for self-employed people. Now, how much. The simplified method gives you $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, and you don't have to track any actual expenses. The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up. It can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell. My rule of thumb: if your office is small or your paperwork is messy, take the simplified method. And as always, this is general information, not tax advice for your situation.

How the YouTube summarizer's test inputs are scored, with every model's results on all five.

1. GPT-6 Luna

   Passed: Stated all 6 facts with the section.

   This video explains who may qualify for a home office deduction, the two calculation methods, and a practical rule of thumb.
   
   - The space must be used regularly and exclusively for work; a bedroom desk also used for watching Netflix doesn’t qualify.
   - W-2 employees can’t claim the deduction under current federal rules; it’s for self-employed people.
   - The simplified method allows $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, without tracking actual expenses.
   - The regular method deducts the actual share of rent, utilities, and insurance based on the percentage of the home used as an office. It may result in a larger deduction, but requires records; homeowners also need to deal with depreciation when they sell.
   - The speaker’s rule of thumb is to use the simplified method if the office is small or the paperwork is messy. The information is general, not tax advice for an individual situation.
   
   Worth watching for: It adds no demonstration or chart beyond the spoken comparison of the two methods.

   537 tokens in, 215 out · 24.5 s · $0.0002 · 1 message on Pro · answered by openai/gpt-6-luna via OpenAI · September 28, 2026

2. GLM 5.3 Flash

   Passed: Stated all 6 facts with the section.

   This is a short explainer on the home office tax deduction, aimed at people who work from home and want to know if they qualify and how much they can deduct.
   
   - The home office deduction requires two conditions people often miss.
   - Condition one: the space must be used regularly and exclusively for work; a desk in a bedroom corner where you also watch Netflix doesn't qualify.
   - Condition two: W-2 employees cannot claim it at all under current federal rules; it's only for self-employed people.
   - The simplified method gives $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, with no need to track actual expenses.
   - The regular method deducts the actual share of rent, utilities and insurance based on the percentage of your home the office takes up.
   - The regular method can be bigger, but requires records, and homeowners face depreciation to deal with when they sell.
   - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
   - The video closes with a disclaimer that this is general information, not tax advice for your specific situation.
   
   Worth watching for: nothing beyond the summary — the video is purely a spoken explanation of these rules with no demonstration, chart or story.

   554 tokens in, 264 out · 2.9 s · $0.0002 · 1 message on Pro · answered by z-ai/glm-5.3-flash via Friendli · September 28, 2026

3. Claude Haiku 5.5

   Passed: Stated all 6 facts with the section.

   This video explains the rules for deducting a home office on U.S. taxes, aimed at people who work from home, especially self-employed workers.
   
   - Two conditions people miss: the space must be used regularly and exclusively for work, so a desk in a bedroom where you also watch Netflix doesn't count.
   - If you're a W-2 employee, you can't claim a home office deduction at all under current federal rules; it's for self-employed people.
   - Simplified method: $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, with no need to track actual expenses.
   - Regular method: you deduct the actual share of rent, utilities and insurance, based on the percentage of your home the office takes up. It can be larger, but you need records.
   - If you own the home, the regular method involves depreciation to account for when you sell.
   - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
   - The speaker notes that this is general information, not tax advice for your situation.
   
   Worth watching for: nothing beyond the summary; the video is a spoken explanation with no demonstration or chart.

   740 tokens in, 365 out · 2.0 s · $0.0003 · 1 message on Pro · answered by anthropic/claude-haiku-5.5 via Anthropic · October 7, 2026

4. DeepSeek V4.1 Flash

   Passed: Stated all 6 facts with the section.

   This is a short explainer on who can claim the home office deduction and how to calculate it, aimed at people working from home, especially the self-employed. 
   
   - Two conditions people miss: the space has to be used regularly and exclusively for work, so a desk in the corner of your bedroom where you also watch Netflix doesn't count.
   - If you're a W-2 employee, you can't claim it at all under current federal rules; it's for self-employed people.
   - The simplified method gives you $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, with no need to track actual expenses.
   - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up; it can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell.
   - Rule of thumb given: if your office is small or your paperwork is messy, take the simplified method.
   - Stated caveat: this is general information, not tax advice for your situation.
   
   Worth watching for: it adds nothing the summary misses.

   570 tokens in, 331 out (85 of them reasoning) · 1.2 s · $0.0005 · 1 message on Pro · answered by deepseek/deepseek-v4.1-flash via Together · October 8, 2026

5. Gemini 3.8 Flash

   Passed: Stated all 6 facts with the section.

   This video explains the requirements and calculation methods for the home office tax deduction, aimed at self-employed individuals who work from home.
   
   - The space must be used regularly and exclusively for work, meaning dual-purpose spaces like a bedroom desk used for Netflix do not qualify.
   - Under current federal rules, W-2 employees cannot claim the deduction; it is strictly for self-employed individuals.
   - The simplified method allows a deduction of $5 per square foot up to 300 square feet, resulting in a maximum deduction of $1,500 per year without needing to track actual expenses.
   - The regular method allows you to deduct the actual share of rent, utilities, and insurance based on the percentage of the home the office occupies.
   - The regular method requires detailed records and involves dealing with depreciation if you own the home and later sell it.
   - A recommended rule of thumb is to choose the simplified method if your office is small or your paperwork is disorganized.
   - The presented guidance is general information rather than specific tax advice.
   
   Worth watching for: it adds nothing the summary misses.

   566 tokens in, 227 out · 2.0 s · $0.0006 · 1 message on Pro · answered by google/gemini-3.8-flash via Google AI Studio · September 28, 2026

6. GLM 5.3

   Passed: Stated all 6 facts with the section.

   This video explains who qualifies for the home office tax deduction and how to calculate it, aimed at people who work from home and are self-employed.
   
   - Two conditions people miss: the space must be used regularly and exclusively for work, so a desk in the corner of your bedroom where you also watch Netflix doesn't count.
   - If you're a W-2 employee, you can't claim it at all under current federal rules; it's for self-employed people.
   - The simplified method gives $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, with no need to track actual expenses.
   - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up.
   - The regular method can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell.
   - Rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
   - This is general information, not tax advice for your situation.
   
   Worth watching for: nothing the summary misses — it's a straight explainer with no demonstration or chart.

   554 tokens in, 247 out · 2.1 s · $0.0013 · 1 message on Pro · answered by z-ai/glm-5.3 via Friendli · September 28, 2026

7. GPT-6.1 Sol

   Passed: Stated all 6 facts with the section.

   The video explains home office deduction eligibility and calculation methods for people who work from home, particularly self-employed people.
   
   - The space must be used regularly and exclusively for work; a desk in the corner of your bedroom where you also watch Netflix doesn't count.
   - Under current federal rules, W-2 employees can't claim the deduction; it's for self-employed people.
   - The simplified method gives you $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, without tracking actual expenses.
   - The regular method deducts the actual share of your rent, utilities and insurance based on the percentage of your home the office takes up. It can yield a bigger deduction, but requires records. If you own the home, there's depreciation to deal with when you sell.
   - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
   - This is general information, not tax advice for your situation.
   
   Worth watching for: It adds nothing the summary misses.

   537 tokens in, 212 out · 2.7 s · $0.0016 · 1 message on Pro · answered by openai/gpt-6.1-sol via OpenAI · September 29, 2026

8. Claude Haiku 4.5

   Passed: Stated all 6 facts with the section.

   This video explains home office tax deductions for self-employed people, covering eligibility rules, two calculation methods, and when each makes sense.
   
   - The space must be used regularly and exclusively for work; a desk in a bedroom corner where you also watch Netflix doesn't qualify
   - W-2 employees cannot claim a home office deduction under current federal rules; it's only for self-employed people
   - The simplified method allows $5 per square foot up to 300 square feet, for a maximum of $1,500 per year, with no need to track actual expenses
   - The regular method lets you deduct the actual share of rent, utilities and insurance based on what percentage of your home the office occupies
   - The regular method can yield a larger deduction but requires keeping records
   - If you own the home, depreciation becomes an issue when you sell
   - The simplified method is recommended if your office is small or your paperwork is messy
   
   Worth watching for: nothing the summary misses; it's a straightforward explanation of rules and calculations.

   568 tokens in, 226 out · 2.5 s · $0.0017 · 1 message on Pro · answered by anthropic/claude-haiku-4.5 via Anthropic · September 28, 2026

9. GPT-6 Sol

   Passed: Stated all 6 facts with the section.

   This video explains the home office deduction for people who work from home, especially those who are self-employed.
   
   - A home office must be used regularly and exclusively for work; a bedroom desk also used to watch Netflix doesn't count.
   - Under current federal rules, W-2 employees can't claim the deduction; it's for self-employed people.
   - The simplified method allows $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, without tracking actual expenses.
   - The regular method deducts the office's share of rent, utilities and insurance based on the percentage of the home it occupies. It may yield a larger deduction, but requires records; homeowners also have depreciation to deal with when they sell.
   - The speaker's rule of thumb is to use the simplified method if the office is small or the paperwork is messy.
   - This is general information, not tax advice for your situation.
   
   Worth watching for: Nothing the summary misses.

   537 tokens in, 262 out (62 of them reasoning) · 4.9 s · $0.0018 · 1 message on Pro · answered by openai/gpt-6-sol via OpenAI · September 28, 2026

10. Kimi K3

    Passed: Stated all 6 facts with the section.

    This video explains the home office tax deduction — who qualifies and how to calculate it — for people who work from home and want to know if they can claim it.
    
    Key points:
    
    - Two conditions people often miss: first, the space must be used regularly and exclusively for work (a desk in a bedroom corner where you also watch Netflix doesn't count).
    - Second, W-2 employees can't claim the deduction at all under current federal rules — it's for self-employed people.
    - The simplified method gives $5 per square foot, up to 300 square feet, for a maximum deduction of $1,500 a year, with no need to track actual expenses.
    - The regular method lets you deduct the actual share of rent, utilities and insurance, based on the percentage of your home the office takes up.
    - The regular method can yield a bigger deduction, but requires records, and if you own the home there's depreciation to deal with when you sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - This is general information, not tax advice for your specific situation.
    
    Worth watching for: the video adds nothing beyond what the transcript states — no demonstrations or examples are mentioned, so the summary covers it.

    623 tokens in, 293 out (27 of them reasoning) · 23.7 s · $0.0030 · 1 message on Pro · answered by moonshotai/kimi-k3 via Wafer · September 28, 2026

11. Claude Sonnet 5

    Passed: Stated all 6 facts with the section.

    This video explains the home office tax deduction and who actually qualifies for it, aimed at self-employed people trying to figure out how to claim it correctly.
    
    - The space must be used regularly and exclusively for work — a desk in a bedroom also used to watch Netflix doesn't count.
    - W-2 employees cannot claim the home office deduction at all under current federal rules; it's only for self-employed people.
    - The simplified method gives $5 per square foot, up to 300 square feet, for a maximum deduction of $1,500 a year, with no need to track actual expenses.
    - The regular method lets you deduct the actual share of rent, utilities and insurance based on the percentage of the home the office occupies — it can yield a bigger deduction but requires records, and if you own the home, depreciation must be dealt with when you sell.
    - Rule of thumb given: if the office is small or paperwork is messy, use the simplified method.
    - Disclaimer: this is general information, not tax advice for your specific situation.
    
    Worth watching for: nothing beyond what's summarized here — it's a straightforward spoken explanation with no demonstration, chart, or additional detail.

    738 tokens in, 371 out · 4.2 s · $0.0052 · 1 message on Pro · answered by anthropic/claude-sonnet-5 via Anthropic · September 28, 2026

12. DeepSeek V4 Pro

    Passed: Stated all 6 facts with the section.

    This video explains the home office tax deduction rules and calculation methods, aimed at self-employed U.S. taxpayers who work from home.
    - The space has to be used regularly and exclusively for work; a desk in the corner of your bedroom where you also watch Netflix doesn't count.
    - If you're a W-2 employee, you can't claim it at all under current federal rules; it's for self-employed people.
    - The simplified method gives you $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, with no need to track actual expenses.
    - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up; it can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - This is general information, not tax advice for your situation.
    Worth watching for: it adds no visual demonstration, chart, or story beyond the Netflix desk example that the summary misses.

    544 tokens in, 1,428 out (1,186 of them reasoning) · 15.2 s · $0.0059 · 1 message on Pro · answered by deepseek/deepseek-v4-pro-0813 via Wafer · October 8, 2026

13. Claude Sonnet 5.5

    Passed: Stated all 6 facts with the section.

    This video explains when self-employed people can deduct a home office on their federal taxes and how the two calculation methods differ, and it's for anyone who works from home and is wondering if they qualify.
    
    - There are two conditions people miss when claiming a home office deduction.
    - Condition one: the space must be used regularly and exclusively for work. A desk in the corner of your bedroom where you also watch Netflix doesn't count.
    - Condition two: if you're a W-2 employee, you can't claim it at all under current federal rules. It's for self-employed people.
    - The simplified method gives you $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year. You don't have to track any actual expenses.
    - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up.
    - The regular method can produce a bigger deduction, but you need records, and if you own the home there's depreciation to deal with when you sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - The speaker closes by saying this is general information, not tax advice for your situation.
    
    Worth watching for: nothing the summary misses; the transcript shows no demonstration, chart or story beyond what's listed above.

    740 tokens in, 420 out · 3.3 s · $0.0060 · 1 message on Pro · answered by anthropic/claude-sonnet-5.5 via Anthropic · September 28, 2026

14. Gemini 3.1 Pro

    Passed: Stated all 6 facts with the section.

    This video explains the rules and methods for claiming a home office tax deduction, and is for self-employed people who work from home. 
    
    - A home office can only be deducted if the space is used regularly and exclusively for work, meaning a desk in your bedroom where you also watch Netflix does not count.
    - Under current federal rules, W-2 employees cannot claim the deduction at all; it is only for self-employed people.
    - The simplified method allows a deduction of $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, and you do not have to track actual expenses.
    - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up.
    - The regular method can provide a bigger deduction, but you need records, and if you own the home you have to deal with depreciation when you sell.
    - The speaker's rule of thumb is to take the simplified method if your office is small or your paperwork is messy.
    - The information provided is general information and not tax advice for your specific situation.
    
    Worth watching for: the video adds nothing the summary misses.

    566 tokens in, 1,150 out (894 of them reasoning) · 9.8 s · $0.0075 · 1 message on Pro · answered by google/gemini-3.1-pro-preview via Google AI Studio · September 28, 2026

15. GPT-6 Astra

    Passed: Stated all 6 facts with the section.

    This video explains home office deduction eligibility and calculation methods for people who work from home, especially self-employed workers.
    
    - The space must be used regularly and exclusively for work; a desk in the corner of your bedroom where you also watch Netflix doesn't count.
    - Under current federal rules, W-2 employees can't claim the deduction; it's for self-employed people.
    - The simplified method gives you $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, without tracking actual expenses.
    - The regular method deducts the actual share of rent, utilities and insurance based on the percentage of your home the office takes up. It can give a bigger deduction, but requires records, and homeowners have depreciation to deal with when they sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - The video provides general information, not tax advice for your situation.
    
    Worth watching for: It adds nothing the summary misses.

    537 tokens in, 208 out · 3.1 s · $0.0079 · 1 message on Pro · answered by openai/gpt-6-astra via OpenAI · September 28, 2026

16. Mistral Large 4

    Passed: Stated all 6 facts with the section.

    This video explains the rules and calculation methods for claiming a home office tax deduction, aimed at people who work from home, particularly self-employed individuals.
    
    - There are two conditions people miss: the space has to be used regularly and exclusively for work (a desk in the corner of your bedroom where you also watch Netflix doesn't count), and if you're a W-2 employee, you can't claim it at all under current federal rules; it's for self-employed people.
    - The simplified method gives you $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, and you don't have to track any actual expenses.
    - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up; it can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell.
    - My rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - And as always, this is general information, not tax advice for your situation.
    
    Worth watching for: nothing the summary misses.

    551 tokens in, 3,868 out (4,130 of them reasoning) · 52.1 s · $0.0085 · 1 message on Pro · answered by mistralai/mistral-large-4-0 via Mistral · October 9, 2026

17. Grok 4.7

    Passed: Stated all 6 facts with the section.

    This video explains the home office deduction for people who work from home, including two conditions that are easy to miss and how the amount is figured.
    - You might be able to deduct a home office if you work from home, but there are two conditions people miss.
    - The space has to be used regularly and exclusively for work; a desk in the corner of your bedroom where you also watch Netflix doesn't count.
    - If you're a W-2 employee, you can't claim it at all under current federal rules; it's for self-employed people.
    - The simplified method gives you $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, and you don't have to track any actual expenses.
    - The regular method lets you deduct the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up.
    - The regular method can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - This is general information, not tax advice for your situation.
    Worth watching for: it adds nothing the summary misses.

    1,771 tokens in, 1,314 out (1,059 of them reasoning) · 15.2 s · $0.0097 · 1 message on Pro · answered by x-ai/grok-4.7 via xAI · October 2, 2026

18. Claude Opus 5.5

    Passed: Stated all 6 facts with the section.

    This video explains who can deduct a home office on US federal taxes and how to calculate the deduction, for people who work from home and are weighing whether to claim it.
    
    - There are two conditions people often miss before claiming a home office deduction.
    - Condition one: the space must be used regularly and exclusively for work. A desk in the corner of your bedroom where you also watch Netflix doesn't count.
    - Condition two: W-2 employees can't claim it at all under current federal rules. It's for self-employed people.
    - The simplified method gives $5 per square foot, up to 300 square feet, for a maximum of $1,500 a year, with no need to track actual expenses.
    - The regular method deducts the actual share of your rent, utilities and insurance, based on the percentage of your home the office takes up.
    - The regular method can give a bigger deduction, but it requires records, and if you own the home there's depreciation to deal with when you sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - The speaker says this is general information, not tax advice for your situation.
    
    Worth watching for: nothing beyond this summary. The transcript is a short spoken explanation with no demonstration, chart or worked example.

    740 tokens in, 464 out (66 of them reasoning) · 4.7 s · $0.0130 · 1 message on Pro · answered by anthropic/claude-opus-5.5 via Google · September 28, 2026

19. Claude Fable 5.1

    Passed: Stated all 6 facts with the section.

    This video explains who can take the home office tax deduction and how to calculate it, for people who work from home and want to know if they qualify and which method to use.
    
    - To deduct a home office, the space has to be used regularly and exclusively for work; a desk in the corner of a bedroom where you also watch Netflix doesn't count.
    - W-2 employees can't claim it at all under current federal rules; the deduction is for self-employed people.
    - The simplified method gives $5 per square foot, up to 300 square feet, so the maximum is $1,500 a year, with no need to track actual expenses.
    - The regular method lets you deduct the actual share of rent, utilities and insurance based on the percentage of the home the office takes up.
    - The regular method can be bigger, but you need records, and if you own the home there's depreciation to deal with when you sell.
    - The speaker's rule of thumb: if your office is small or your paperwork is messy, take the simplified method.
    - The speaker notes this is general information, not tax advice for your situation.
    
    Worth watching for: the transcript is a straight explanation with no demonstration, chart or story, so the video adds nothing the summary misses.

    740 tokens in, 370 out · 4.9 s · $0.0277 · 1 message on Pro · answered by anthropic/claude-fable-5.1 via Google · September 28, 2026

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