The main reason that this is the case for most people is that there is a limit on write-offs - the law puts a cap on how much you can deduct for
the business use of the home. Basically, your home office deductions
can’t exceed your home-based business income. In other words, home
office expenses can’t create a tax loss to shelter other income.
Your unused Home Office Deduction, however,will carry forward to next year, where you can use it to offset any business income.
