You definitely don't include your salary as income on a Schedule C. Instead, you should claim the home office deduction as a miscellaneous itemized deduction on the Schedule A.



Remember, the total of all of you miscellaneous itemized deductions, including your home office deduction and your other professional expenses, are only deductible to the extent they exceed 2% of your income. Plus your total itemized deductions need to exceed the standard deduction, or you won't save any taxes by itemizing.

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Replying to:

Please help me verify that if I am deducting my "business use of my home" with Form 8829, as a medical resident I do not have a cost of goods sold/gross receipts on Schedule C. Or do I consider my salary as gross receipts on schedule C?

Zip Code: cpa@mdtaxes.com