Just to clarify a bit further. The question is asking you to enter the "percentage of time" you spend conducting business at the home office. Over the course of the year, you cannot spend 200% of your time divided among two offices. Therefore, the total spread over the two offices must equal 100% for the case where all of your business is conducted from the home office. It is prorated between the two offices based on the months you lived in each home. The total will be less than 100% if you do work at other business locations in addition to the home office.
