Aleta - Part 3 of IRS Form 8829 (Expenses for Business Use of Your Home, used with Schedule C) is "Depreciation of your Home." We did claim a depreciation expense for the office portion of our home (the building only; not the land). Whether we had to or whether we CHOSE to, I no longer remember. In either case, we did pay capital gains tax on the office portion of our home after we sold.
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