Home office expense deduction for part year use using the standard method (not the simplified)

[jeffery_dewlaney]

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?

[abctax55 · Accepted solution]

Not if the office in home wasn't used for the entire twelve months.

You have to manually allocate.