I started using a home office on 1/1/2016 and am claiming a home office deduction for my business. For the home depreciation part of the home office deduction, I noticed that my home has a "placed in service" date of 1/1/2016 when I started using the home office, even though I purchased the house in 2011. I also made a series of "permanent improvements" between 2011 and 2015 which I have added in the home office asset summary. The question is, should I also enter a "placed in service" date of 1/1/2016, or should I use the date when the actual permanent improvement was made (between 2011 and 2015)?
