f1a2b33f_n___Accountant_s_Announcements__REGULAR_METHOD
[SIMPLIFIED OPTION] Loss carryover from use of regular method in prior year may not be claimed [REGULAR METHOD] 
Loss carryover from use of regular method in prior year may be claimed if gross income test is met in current year
Simplified Option for Claiming Home Office Deduction | Accountant's Announcements
REGULAR METHOD