The S-corp is reimbursing the employee under an Accountable Plan for an administrative home office.  However, I was trying to use the 8829 form that is in Intuit to help calculate the reimbursement amount at a percentage of all home expenses including depreciation.  I was told I couldn't use the simplified $5 method for reimbursement because of page 5 of the IRS Revenue Procedure 2013-13.