Carl
Level 15

Business & farm

what if the OP is not claiming the 280A(c) home office deduction at all (a separate thing)?

Why would they not? It's specifically stated, "My home is my office" indicating to me that the home office is their primary place of business.

One thing that just caught my eye is that this is an S-Corp.

When it comes to a home office, you can't claim any part of personal expenses as it relates to utilities and the such, if you don't have a home office to claim those expenses against.

What further complicates the matter is that this is an S-Corp. So all business expenses including the home office would be reported on the 1120-S return I would think. Now why this is set up as an S-Corp is beyond me. I see no sense in it. But then, it's not a business that I own or run either. So I have no understanding in the reasoning behind that.  It is what it is.

having just become self-aware that this is an S-Corp, that may very well make my original response worthless.