Migrating from 1040 Schedule C last year to 1120 this year

[ChuckA]

I have Home Office business expense carryover from Schedule C last year, where does it go on 1120? Where does Home Office expense get entered on 1120?

[ThomasM125]

Form 1120, corporate income tax return, does not have a form 8829 to report your home office expenses like you have with your sole-proprietorship schedule C. Rather, you calculate the home office deduction manually and enter it as an Other Expense item with the caption Home Office.

[Critter-3]

If the corporation doesn't own the home then it cannot get an office in home deduction.  It can rent the space from you personally for a deduction but you will have to report the income on the Sch E on the personal return.