Is your office (home office or other office) depreciated using the 27.5-year residential table or the 39-year commercial table? With the 39-year depreciation table, it takes 42 percent longer to depreciate the office.

If your office is in your personal home, and if that home is a single-family residence, you must depreciate that office using the 39-year depreciation method.1

But if you locate your office (home office or other office) in a duplex or an apartment building that you own, you might qualify under the 80 percent rule for 27.5-year depreciation. That’s a lot quicker than 39-year depreciation. ... Log in to view full article.