But some accountants warn business owners not to jump so quickly to the easier deduction method.

WSJ: Easier Tax Form, Smaller Deduction

There is only one way to know which method will yield the greater deduction: Calculate and compare both methods, says Ms. Washington.

WSJ: Easier Tax Form, Smaller Deduction

As a result, today the Service issued Revenue Procedure 2013-13, which provides a safe harbor method that greatly simplifies the home office deduction process.

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

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

The complex form may be a better choice for businesses running at a loss because the deduction can be carried forward to future years using that method.

WSJ: Easier Tax Form, Smaller Deduction

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

In supporting their deduction, the taxpayers argued that the home should be valued based on the before-and-after method.

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