You must both use the same cost basis for the home when depreciating a qualified home office.
Keep in mind that it is not possible to claim 100% of a home as a qualified home office unless the business claiming the use of the home is a daycare. Even then, if there is a second home office for another business, that portion of the home must be exclusive to that business. So the daycare use would be less than 100% in that example.
Two businesses claiming home office space in the same home cannot have overlapping space or the offices would not meet the qualifications.
To learn more about claiming home office expenses, take a look at the following TurboTax help article:
The Home Office Deduction
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