first IRS instructions aren't official. there was a case of a couple following published IRS instructions in regards to retirement plans. the instructions were wrong. The IRS audited taxpayers return. said sorry but the instructions are wrong. taxpayers went to court. court said sorry instructions are wrong and you owe the additional taxes, interest and penalties.
second. there are two ways the IRS allows computing depreciation IRS PUB 946 page 34 - using IRS tables.
same publication page 38 - figuring deduction without using the tables (formula method). FYI some tax programs use one method others use the other. Some even let you choose.
TT uses the second method which results 2.4573% = 11.5/12/39. so the likelihood of TT changing is between 0 and none. From what I can see in my returns this method has been used for at least 8 years
third on a $1,000,000 home office the difference in depreciation between the two methods is only $40
do you really think the IRS is going to audit you for this?
TT uses the same method on other forms where depreciation is computed, such as rental property, even schedule C
my advise is to leave things as they are , but if you want to use the % in the publication, you'll will have to override forms which means you won't be able to efile and TT accuracy guarantee is voided.
