Do you have to carry forward any unused business-use-of-home expenses from previous year?

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No, you don't have to claim but you can carry forward any expense you weren’t able to deduct in the current tax year to the next tax year, as long as you still meet the business-use-of-home expenses conditions.

As per CRA, the amount you can deduct for business-use-of-home expenses cannot be more than your net income from the business before you deduct these expenses. In other words, you cannot use these expenses to increase or create a business loss.

You can deduct the lesser of the following amounts:

• any amount you carried forward from the previous year, plus the business-use-of-home expenses you incur in the current year
• the amount of net income (loss) after adjustments

In your next fiscal period, you can use any expense you could not deduct in the current year, as long as you meet one of the two previous conditions. 

Please see our TurboTax article of Your Small Business & Business-Use-Of-Home Expenses to learn more about carrying forward any unused business-use-of-home expenses from the previous year.