Can't claim home office deduction for 2017 but have carryover of unallowed expenses from 2016 on form 8829. Can we use that on 2017 tax return? If so, how do I record it?

[littlerozy23]

Home office had no activity for 2017 therefore, can't take deduction for 2017 but we had carryover on from 8829.

[PatriciaV · Accepted solution]

Unfortunately, you are not eligible for a Home Office Deduction from the current or prior years unless you have business income to offset the deduction. Your unused home office expenses will carry forward until you have a year with income.