Can we deduct self-employment expenses (home office related) for full year if person only had work for 6 months?

[chris88888]

My spouse does contract consulting and we deduct business-related expenses including home office expenses. Can we deduct expenses incurred year-round or only during times when she was under contract? 

[JohnW15 · Accepted solution]

You can only deduct home office expenses for the time that your spouse was actually consulting, not for the rest of the year.

Please see TurboTax FAQ "Can I take the home office deduction?" for additional information.

https://ttlc.intuit.com/replies/3302005

[pkmccrary]

I'm self employed and have been deducting for a home office for years.  But now I'm retiring at end of June.  How do I allocate mortgage interest and real estate tax for just 6 months?  The program asks for the tax and interest data off the 1098 which data is for a whole year .