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@hcliston wrote:

So I think you're saying that the client, who is itemizing on Sch. A, and has a home office for her Sch. C, may NOT be able to deduct a portion of real estate taxes on Sch. C.

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No, that is not what I'm saying.  But that is a completely different question then your original question that was asking about claiming a loss on Schedule C.

As I said, read the Instructions for 8829.  It may take a few reads, and maybe even filing out the 8829 to see how it works, but it should make more sense after you do that.