Similarly, if you carry an unused deduction from a year you used the actual expense method into a year in which you use the safe harbor, you may not use that carryover to reduce the income in the safe harbor year.

FORBES: Deducting Your Home Office (Read: Couch) Just Got A Whole Lot Simpler

Rather, you must continue to carry the unused deduction from the actual expense year until the next year you use the actual expense method.

FORBES: Deducting Your Home Office (Read: Couch) Just Got A Whole Lot Simpler