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@qbteachmt wrote:

I know how a business can have carry-forward expenses (having had a loss), but how does a home have carry-forward of expenses or even unallowed expenses? You don't write off the home. You include in your business the operating costs associated with the office space, which can be in a home, but that is a business activity, not a home activity. A home is not the filing entity.

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You missed the title of the post and the first sentence.  This is a Home Office, and is referring to the office carryforward of unallowed expenses.