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Thank you. my last earnings was 1st half of 2023, things weren't going well so I had to moved into a small apt in Feb 1, 2024. Since then I no longer had Home Office space. No earnings in 2024, but for Jan 2024 I still had a Home Office... Can I claim Home Office Space and utilities for 1 month of the 2024, for which I paid for but did not have earnings in Jan 2024. Also I used to deduct my Medicare Part B premiums, in addition to my wife's Dental and Vision Premiums is that permittable?