When entering the home office expenses in TurboTax, should I input the expenses for the entire year or the prorated amount for the period during which I use the space for business purposes?

[EllenHarr]

I've already input the square footage for the business area (10%) and specified the duration of use (3 out of 12 months) for this office. I began using a part of my home as an office in October, hence the 3-month duration. It has been consistently utilized for business purposes since then. TurboTax automatically fetches the annual mortgage interest from the 1098 form. Now, I need to include details for real estate taxes, utilities, repairs, homeowner's insurance, and HOA fees. Should I enter the whole year's amount or prorate it for the 3 months?

TurboTax only mentions it will prorate the amount based on the percentage of the home used as a home office. It doesn't mention prorating based on the time the space is used as a home office. This is confusing for me.

Thank you for your help!

[Mike9241]

you may not qualify for the HO deduction. the area in the home must be used regularly and exclusively for business purposes. The area used for business must be used on a continuing basis. Occasional or incidental business use does not net the regular use test, even is used for no other purpose.  A specific part of a taxpayer's home must be used for business purposes only. While there is no requirement that the business portion of a room be physically separated from the rest of the room by a wall, partition or other demarcation. But, any personal use of the space, no matter how small, means the exclusive use fails and therefore no HO deduction.  

[EllenHarr]

Hi Mike,

Apologies for not being clear earlier. I began using a part of my home as an office in October, hence the 3-month duration. It has been consistently utilized for business purposes since then.