What is the meaning of the lessor of the square footage of office?

[Anonymous_]

I believe you are referring to the home office calculation. The maximum allowable is 300 square feet so if you have less than that, you use the square footage you actually use (e.g., your home office is 250 square feet, the maximum allowed is 300 square feet, thus you would use 250).

See https://www.irs.gov/businesses/small-businesses-self-employed/faqs-simplified-method-for-home-office...

[rwagley]

I am using 196 square feet and am getting an error message that a total greater than the maximum allowed is being used..........

[ThomasM125]

If you are not using the standard home office deduction method, you are instructed to enter the square footage of the house and then the square footage of the office, are you sure the office square footage entered is less than what you entered for the house?

Also, are you entering more than one home office for the year?

[rwagley]

As I understand the instruction/rule, the maximum allowable sq. footage is 300. I am entering 196 in an 1800 sq ft house and the "Review" section is telling me that the number entered is more than the maximum allowed (300 sq ft)

When I was in school, 196 was less than 300........all of the time............

[GiseleD]

Did you accidentally swap the total SF of the home and the office SF when you were making your entries? If you accidentally enter the total SF in the office SF box and the office SF in the total SF box, you will receive this error. 

@rwagley

[rwagley]

Nope.......

[MaryK4]

If you do not have net business income the Home Office Deduction is not allowed.  

@rwagley

[rwagley]

I have net business Income.......... A positive number.......

[KrisD15]

The most a home office can be based on is 300 Square feet. 

If your home office is smaller than that, you are basing it on that lesser amount. If larger, the lesser amount of 300 is all that can be used. 

A "Lessor" is a person that pays rent for that space. If you rent, you are the lessor of the home office space.