Deductions & credits

Yes.  Line 42 is the calculated depreciation for each year.  Ignore Line 31 for your calculations.

Line 44 is the accumulated amount that was not allowed from all prior years. Since the depreciation amount is the same for each year with the exception of year one and the last year you can figure out how much you actually used for the home office (i.e., the amount you actually used as a deduction).

• You can use 2.564% times the amount on Line 40, Form 8829, for each full year you used the home office. 
• Divide 2.564% by 12 for the months used in 2017 and 2022.  Multiply the result by Line 40 for each of those years. 
• When you total these three figures, this will provide the full depreciation that would have been allowed if there was enough business income to allow the full amount as a deduction.
  1. If the full amount was used each year, the calculation above will provide the full amount used as a deduction before the sale.
  2. If you have an amount on Form 44 for 2021, then you can subtract that from the calculation for the full amount in your calculation.
     • The result in 1 or 2 above will give you the amount that must be recaptured and entered in the question in the home sale 'Amount of depreciation after May, 1997).

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