For every home office you enter as part of your return for your self-employed business, there is a worksheet that is created behind the scenes. If your business does not have enough income to support all of your expenses including the home office expense, then the home office expense is limited and may be carried forward to a future year (as long as you are using the actual expense method and not the simplified method for home office expenses).
In order to calculate this possible limitation accurately in the case of two home offices for the same business, you must allocate the business expenses to one of the home office worksheets, but not both.
The expenses can either be allocated to one office or the other based on when it was incurred, or you can prorate the expense between the two offices based on the months that each office was used for the business.
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