Can the simplified method be used for one taxable year and the standard method be used in a later taxable year?
A. Yes. You may elect to use either the simplified method or the standard method for any taxable year. However, once you have elected a method for a taxable year, you cannot later change to the other method for that same year.\
https://www.irs.gov/businesses/small-businesses-self-employed/faqs-simplified-method-for-home-office...
Please see TurboTax Pro Patricia's response to a similar question: https://ttlc.intuit.com/replies/6688187
