You are correct that the health insurance deduction differs from other business deductions in that the only real requirements are that you be self-employed and that you not have employer coverage available.
Most of the other deductions you have only apply during the period that you are self-employed or need to be pro-rated over that period. The home office deduction definitely fits into that category. You will need to pro-rate all of the home deductions that you have over three quarters of the year.
@williamd2
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