The portion of the office in the home deduction that exceeds the income from the business can be carried over to future years.

Question

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According to IRS rules, any portion of the home office deduction that exceeds the income from the business can be carried over to future tax years. This allows taxpayers with home offices to still receive the full benefit of the deduction even if their business income is not high enough to use it all in one year.

The Portion of the Office in the Home Deduction That