On my taxes, should this be considered one home office or two home offices?

[ktjo]

I have one non-profit organization that trains assistance animals.  It has two physically separate home offices used for different purposes.  Office 1 is the basement of my house used to meet with clients one-on-one.  Office 2 is a completely separate building used to train dogs.  Both are on the same property at my personal home address.  Both are used simultaneously throughout the year.

Should I enter this as one home office or two?

[AnnetteB]

If you expect to use the actual expense method for claiming your home office expenses, it would be easier to combine the space into one home office on your tax return.