Simplified Home Office Deduction - Too late?

[4MyInfo]

I would like an expert opinion, if possible. Due to unforeseen circumstances beyond my control, I had to file last year's taxes late. Just last week I realized that I could have taken advantage of the simplified home office deduction. On the IRS' website, the answer to Question #4 in the FAQs regarding the process for electing to use the simplified method states "You elect to use the simplified method by claiming the amount of deductible expenses allowed under the simplified method on your timely filed, original federal income tax return for the taxable year." I have several questions.

1) I am interpreting this FAQ response to mean I am not able to amend my tax return to elect the simplified home office deduction since I filed late? Is so, and I still want to claim home office deduction, can I amend and elect the standard method?

2) Can I take the home office deduction if it only applies to the last two months of the year?

4MyInfo

[KrisD15]

1. Correct, if you look at Q5 on the link it states:

“ You may elect to use either the simplified method or the standard method for any taxable year. However, once you have elected a method for a taxable year, you cannot later change to the other method for that same year.”

2. Not sure I understand. Are you saying the last two months of 2022 or 2023?

[4MyInfo]

Hi, KrisD15,

I am talking about the last 2 months of 2022. I need to clarify: I am not asking if it is too late to change to the simplified method. I didn't claim any deduction for home office, neither the standard nor the simplified method. I had a lot going on and wanted to get the taxes filed, and it didn't even occur to me that as a taxpayer renting an apartment I could claim the deduction because the employer did not have a physical space for employees to work. Since I filed late, I am asking if the ". . . timely filed, original federal income tax return for the taxable year" part of the answer means I am not eligible to amend my return to claim the deduction. Then, if the late filing does not disqualify me from claiming the deduction, would I be able to claim it for only 2 months of the year?

4MyInfo

[AnnetteB6]

When that statement 'timely filed, original return...' is used it does mean that you cannot file an amended return to claim it.

If you could claim it, TurboTax would use the number of months of use as part of the calculation so that you would only be claiming it for two months.

However, since you did not claim the home office at all and filing an amended return is to add a home office, not change the method, it would not hurt to file the amended return to see if it is accepted.  

@4MyInfo