Form 8829: Using disallowed home office expense carryover when I now rent.

[kevin5]

We have a carryover of disallowed home office expenses from 2021 on Form 8829.   The same business is profitable in 2022, but we have rented a space and no longer use a home office.    Can I use this carryover, or do I have to wait until I have a home office again.

[ThomasM125 · Accepted solution]

No, but you could deduct the loss in a future year that you had a home office again and deducted your actual home-office expenses, limited to the deduction allowed in that year.