@SE_Customer - do you mean how to take the deduction for the portion of the home that is your office? You only 'depreciate' when you are renting to others. When you were not the homeowner early in the year, there is no "depreciation". and when you owned the home, there isn't 'depreciation' since you are not renting to others (but there could be a deduction for a home office if all the rules are met)
Hate to be sarcastic, but TT said you couldn't deduct the expenses in the current year since your expenses exceeded your revenue. you can deduct the expenses if revenue was higher 🙂
