fadum
New Member

For actual-expense method for home-office deduction under Schedule C, what additional substantiation is required beyond Form 8829? Is audit risk increased?

Under Schedule C using the actual-expense method for home-office deduction requires more “substantiation” than the simplified-deduction method.  What additional substantiation is required other than completing the Form 8829?  Does using actual expenses increase the audit risk?  Also, I understand it is allowed to switch methods from year to year.  Does switching to actual expenses from simplified deduction in previous year(s) increase the audit risk?  Thank you.