The home office deduction isn't based on your income, or where you earn it (e.g. out if the field). If you qualify for the deduction, you qualify for the deduction. You then calculate it. There are two methods, the Actual and the Simplified. The Simplified requires that you have net income from your business to take a deduction. If you don't you can't carry it forward - you lose it. With the actual method, you can't take the deduction in a year you don't have a profit, but you can the unused deduction forward until you do. For more information see:
The Home Office Deduction
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