How do I depreciate the home office percentage of a personal residence? The home office is 25% of the total square footage of the home.

[IRonMaN]

They use 1/4 of their home exclusively for business?

[renee8]

Yes.  The wife has a home-based business and the husband worked from home all of 2020.

[IRonMaN]

The wife could potentially get a portion of the 25%, but there isn't any deduction for the husband's share if he is a W-2 employee.  I don't do ProConnect, but somewhere on the schedule C input there should be someplace to enter home office info.

[abctax55]

"...the husband worked from home all of 2020."

As an employee ?

[renee8]

Thank you!  I'll take another look

[Terry53029]

It will be on form 8829

[George4Tacks]

You would need to do two Office In Home. One to Schedule C and the other to Form 2106 which would also show any other employee expenses to go to Schedule A. The 2106 will not really go to Federal, but it MAY create a state deduction.

https://proconnect.intuit.com/community/taxation/help/entering-business-use-of-home-for-single-or-mu...