When you sell your home that carried a home office, the only home office expense necessary to report is the depreciation "allowed or allowable." This is the portion of the investment in your home that was attributable to the home office.
Unless you drastically changed the size of your office or added additions/improvements to your house, the depreciation will stay constant throughout the years.
If this is the case, you can go back to a few prior year returns and look-up the "full-year" depreciation on the Home Office Worksheet and multiply by the number of years. It's not usually a big number, even if it's for many years.
If you have any other details regarding this question, please feel free to post them in the comment section.
