How do you do the home office deduction if you used one home for 6 months of the year and then moved and used another home for the remainder of the year?

[AliciaP1]

It depends on if you are using actual expenses or the simple calculation.  If you choose to use actual expenses you should use the expenses from each of your homes for the time you lived there.  If you choose to use the simple calculation, and you lived 6 months in each home, you can average the square footage of both your office space as well as your whole home to enter into TurboTax.  For example, if your first office space was 150 square feet of your 2500 square foot home and your second office space was 200 square feet of your 3000 square foot home you would enter 175 (150+200 = 350/2 = 175) for your office square footage and 2750 (2500+3000 = 5500/2 = 2750) for the whole house square footage.

For the steps to enter your home office deduction see Where do I enter the home office deduction?

[Carl]

Here's the process in it's simplest form. In the end, you will have two home offices on your 2022 tax return.

Work through the first, existing home office and when prompted, indicate that you "stopped using this asset in 2022".  Your stop date will be on or before the last day the home was your primary residence. You can only deduct related home office expenses up to that date. So if you're allowing the program to split things like utilities, you'll enter only the total utilities paid up to the "stop" date.

Next, you'll enter another home office with a start date that must be at least one day after the stop date of the old home office. The start date can't be before the first day it became your primary residence either. Then work it through and if allowing the program to "do the splits", only enter those whole house expenses paid from the start date, to the end of the year.

In the end, you'll have two home offices shown on your tax return. Make sure their "in use" dates don't overlap.