The number that gets pulled into the calculation of the office-in-home Form 8829 line 8 is the tentative profit or loss from line 29 of Schedule C. Sometimes this number needs to be adjusted by:
- Adding any capital gains from the business use of your home (from Form 8949 or 4797)
- Subtracting any business losses that are related to your business but not related to the physical use of your home
Due to these adjustments, the number that carries in to Form 8829 isn't always the same number as line 29 of Schedule C. For more information, refer to Instructions for Form 8829 (2025).
If you are referring to a different calculation, let us know and we can help with any other questions.