The simplified option has a rate of $5 a square foot for business use of the home. The maximum size for this option is 300 square feet. The maximum deduction under this method is $1,500.
The regular method, deductions for a home office are based on the percentage of the home devoted to business use. Taxpayers who use a whole room or part of a room for conducting their business need to figure out the percentage of the home used for business activities to deduct indirect expenses. Direct expenses are deducted in full.
You have probably used the simplified option in the past. This method doesn't use depreciation of the home. When you are entering the information in TurboTax there's a question where you select what method you want to use. If you want to continue using the simplified method, you can go back through your entries and change this.