I am a Psychologist that operates as an LLC, getting 1099-NEC from the contracting clinic. Business use of home has changed. The one office used 4.46% space, comprising 6% of my business for 25% of the year (Jan-March). With the pandemic, moved to a bed room for second space using 6.47 space, comprising 99% of my business for 75% of the year. So it looks like I have to close the first - where do I check to make sure I did that? But then will it show two different offices or one? And the main thing is proper entry and accounting for the home office expenses - utilities, homeowners insurance, mortgage interest, and property tax paid. Are those entered once using the entire amount on the mortgage statement or do I have do divide them by the 25% and 75%. Obviously I want to get the proper deductions for business and whatever carry over there may be to Schedule A deductions.
