Home office deduction, do I enter the total amount of rent paid in that year?

[dkclack]

If you qualify for home office deduction rather than trying to use the convoluted percentage method you may be able to use the simplified option which has a rate of $5 a square foot for business use of the home. The maximum size for this option is 300 square feet. The maximum deduction under this method is $1,500.

[AnnetteB6]

Yes, if you are using actual expenses for your home office deduction (instead of the simplified option), you would enter the rent paid for the entire year if the office was used for the whole year.  Otherwise, enter the rent paid for the months that you had the home office.

@wentworth0411