How Form 1040-SS filers should report expenses for the business use of their home on Schedule C (Form 1040) in 2023

For 2023, taxpayers who file Form 1040-SS using Schedule C (Form 1040) to report expenses for the business use of their home should follow the steps below.

1. Complete the applicable worksheet(s) in Publication 587, Business Use of Your Home.
2. Follow the instructions for the worksheet(s) you completed to figure your expenses for the business use of your home.
3. Enter the amount on Schedule C (Form 1040), Part V, Other Expenses.
4. Enter your total expenses from Part V, line 48, on Schedule C (Form 1040), line 27a.
5. Complete the remainder of Schedule C (Form 1040), skipping line 30.
6. Use the result to complete Schedule SE (Form 1040) and Form 1040-SS, as appropriate.