Thanks for you quick reply.
No, I didn't calculate the 2.564%, it is STATED in the IRS Form 8829 Instructions for Part III, Line 41. This is not the square footage percentage.
In prior years, the software used the 2.564% (correctly) as stated in the IRS form. But this year (2021) is different, a different % is used in the software, although the 2021 IRS Form 8829 STILL indicates 2.564% should be used.
I think this percentage is related to the 39.5 years depreciation period. So I am not quite sure why the software got changed this year.
