The issue with using actual expenses is that depreciation will then be involved.
When depreciation is involved, depreciation recapture will be an issue when you sell your home.
When you sell your home, you need to adjust for the depreciation you took on the home office and "pay it back".
It can be a bit complicated.
HERE is more information
The simplified method is just that, simple. No depreciation, no depreciation recapture.
Additionally, as you point out below, another difference is that the home office deduction cannot be applied if the business shows a loss. If you use the Actual/Regular Method the deduction can be carried-over to the next year whereas the Simplified Method does not carry-forward.
[Edited 02/12/2025 I 5:51am PST]
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