Remove home office deduction via amended return

[AmeliesUncle]

If you sell ANYTHING that you use for business, there will be things to consider when it is sold.  It is not only your house - it is ANYTHING used for business (vehicle, furniture, equipment, etc.).  

Please don't be concerned about it.  It is NOT a big deal.  Yes, there is a LITTLE more to keep track of, but that is part of having a business.  If you don't want to keep track of things, maybe having a business isn't a good idea for you.

[rwom1217]

Thank you for your response and concern.  There are things I must keep track of, and things I can choose to...the value of keeping track of the things I can choose to are up to me though.  So, my questions still remain...

Does it "grow" with each year it's taken, or is it a one and done sort of thing?   If I've already taken it once, is there a difference in taking it again and again in following years vs not taking it moving forward?

Also, if I can't remove the home office deduction entirely via an amendment, am I allowed to change it from actual expenses to the simplified deduction with an amendment? (I'm aware this will likely cost me $). 

[Anonymous_]

---

@rwom1217 wrote:

Does it "grow" with each year it's taken, or is it a one and done sort of thing? 

---

Yes, it does, in fact, accumulate. If you stop taking the deduction, then the depreciation subject to recapture will also stop accumulating.

[rwom1217]

I'm still trying to get a definitive answer...is a person allowed to change a home office deduction from Actual Expenses to the Simplified method when doing an amendment to a return?  (I'm not asking about the pros/cons currently, just if doing so is allowed).

[AmeliesUncle]

---

@rwom1217 wrote:

is a person allowed to change a home office deduction from Actual Expenses to the Simplified method when doing an amendment to a return?

---

No.  That election must be on a timely filed, original tax return.