Level 4
		
	
				
		
	
		
			
    
	
		
		
		02-09-2024
	
		
		07:41 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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The home office deduction (business use of home) is limited to the net income of the business. So if the partnership is at a tax loss, that's why the home office deduction isn't flowing through. You can see the way it is limited on the business use of home worksheet.