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If using the standard method for deducting indirect home office expenses (ie. real estate taxes, mortgage interest, etc.) for the first year, in which it was used for business for only 2 months (because it was started in the last 2 months of the year) , can you write off all 12 months based on the business square footage?
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Not if the office in home wasn't used for the entire twelve months.
You have to manually allocate.
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