My husband, who is self-employed, used his home office between January and July 2021. In August, he stopped using his home office because our family went abroad for a one-year sabbatical (Aug 2021 to July 2022). During our time abroad, he has no home office. He intends to return to work from his home office in August 2022.
While abroad, we are renting our home. The rental is temporary and will be discontinued by June 30, 2022. We will return to live in our home in August 2022.
The question: In 2021, should I claim depreciation for both the 7 months of home office, AND for the 5 month rental period?
When I claim depreciation for the rental a large amount (over $5000) is deducted from our rental net income. It doesn’t seem right. Should I claim depreciation for the rental even if it is only temporary?
Thank you!
