Per instructions, the election to use the simplified method for calculating home office deduction must be made on a timely filed original tax return. My new client, who will only have a home office in 2017 due to retirement, has filed his 2017 tax return with no home office deduction at all, as well as a lot of other things being incorrect on the return. Don't really want to go through getting cost basis, all of related expenses of home office, etc. due to client having dementia (spouse is not much help in these matters); and they agreed to using the simplified method.
However, in reading the instructions, I don't think we can take it on the amended return. Software is allowing it, so if I had not questioned it myself and looked at instructions, I would have sent it on through. Has there been any change on this that anyone is aware of?