By treating your mortgage interest as unsecured debt, as explained in Publication 936, you have elected a tax treatment of that item. This treatment begins with the tax year for which you make the choice and continues for all later tax years. You can revoke your choice only with the consent of the IRS. For that reason, it would not be advisable to treat it as secured mortgage interest for the purpose of increasing your home office deduction, unless you request the consent of the IRS to change the tax treatment for both purposes.
Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements (IRS Publication 587).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"