Please keep in mind I am not an accountant, so if you have tax questions, I suggest you contact a CPA.

However this I can tell you..

If you are a sole proprietorship (meaning you run a business under your own name or a your business name), then you are considered self-employed and you should claim your annual business deductions on a Schedule C, Profit or Loss for business.

If you are entitled to claim business expense for the use of his/her home, form 8829 must be completed and attached to the tax return.

Please also keep in mind that when you are in business for yourself that it is very wise to keep meticulous records if you claim business related expenses. KEEP ALL RECEIPTS :-)

For any other questions contact an accountant.

Best Wishes!!