You can't claim home office expenses for prior years on your 2016 return. You would need to amend those returns.
Is this is relation to an employee job or a self-employed job? Do you own or rent your home?
In some cases, a home office doesn't qualify. For instance, if your office is your kitchen table or if your work is done almost entirely outside of the home, you might not truly have a home office.
If your net income was very low or below zero, your accountant may have also decided to disregard on account of it not making a difference.
What was the reason for this decision? You obviously discussed it- do you recall the gist of the decision?
