If the expenses on the 8829 are larger than what is allowed (Line 8), then it matters. If they are not larger then Line 8 (all of the expenses can be used), then the results are the same.
If they are on Lines 10 and 11, then it will allow the deduction because they would 'otherwise be allowable' (personal expenses on Schedule A). If they are on Lines 16 and 17, then they will NOT be allowed (you aren't filing Schedule A), and will carry forward to next year.
Accountant Man,
If Schedule A is NOT filed, they all go on Lines 16 and 17.
If Schedule A is being filed, and the $10,000 limit does NOT come into play (or the mortgage interest limit of $750,000/$1,000,000), then they all go on Lines 10 and 11.
If Schedule A is being filed, and the $10,000 limit DOES comes into play (or the mortgage limit of $750,000/$1,000,000) then ... I don't remember (I don't have any clients that exceed the limits). Maybe part on 10 and 11 and part on 16 and 17? There is a worksheet in the Instructions.
