1) No, you are not required to continue to have a Home Office.
2) You are not eligible for a Home Office Deduction from the current or prior years unless you have business income to offset the deduction. Your unused home office expenses will carry forward until you have a year with income.
3) Yes, you can delete the office but you will have to recapture any depreciation taken if you sell.
4) Please see this LINK for more information regarding Home Office deductions. If you were to amend, you would have to pay back all the depreciation you have already taken. You might as well leave it as it is. You can switch to the Simplified Method from here on out.
