Ineligible for Home Office Deduction due to Net Income

There are some questions before you get to the ones you mention that are very important when calculating your home office deduction. These questions are about the use of your home.  

For a home office to be deductible, it must be used exclusively and regularly for business.  This means that you do only your work in your home office, you can’t use the same area for another job or other activities.  Also means that the part of your home used as an office must be used on a continuing basis.  If used only occasionally or incidentally for business, it doesn't meet the test, even if the area isn't used for any other purpose. 

 If you work at a place outside your home, but also use your home a lot and often to do business, it may still be a main workplace.

Go back and check all the questions about the business use of home expenses. Make sure you correctly answer all the questions about how the home is used.  

Regarding the income limit, the amount that is considered when calculating your business use of home deduction, is your net profit (gross income - expenses) not your gross income. When you get back into your business section, there's a summary that shows what your income minus expenses is. This summary shows your gross income and expenses, and what your taxable income is.  If your taxable income is 0 or less, you can't claim the deduction for using your home for business.