Home Office Carryover

Forum|Forum|3 months ago
April 15, 2026
1 reply
35 views

Hello! I have a carryover from a home office deduction in 2024 for ongoing self-employment. While it so happens that I did not use the home office in 2025, I would like to continue to carry over the amount for the future. Do I need to re-file the amount on my 2025 tax returns to do this? I am unable to find where to enter last year's carryover without inputting a home office for 2025, which again, I didn't use. Please advise - thank you!

AnnetteB6

Level 15

Keep a record of your 2024 Form 8829 which shows the amount of home office expense you are able to carry forward to a future year where you claim home office expenses and do not use the Simplified Method. Since you did not have a home office in 2025, and therefore there is no Form 8829, there is no place to enter that carryover amount.

Looking at the IRS Publication 587 - Business Use of Your Home, there does not seem to be a limitation for when the carry over amount must be used. It just states that the unused expense can be carried forward to the next year when you use actual expenses. It does not say it must be the next year only (2024 carried to 2025, for example).

If you need extra time, filing an extension by April 15, 2026, moves your submission deadline to October 15. But remember any taxes owed are still due in full by the original April 15 date.

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