Form 8829 is used to calculate allowable expenses for the business use of your home as well as any carryover of amounts not deductible for the current year. You can only deduct expenses for a specific part of your home that you use regularly and exclusively as your principal place of business, as a place for your patients, clients, or customers to meet with you, or, if it is a separate structure, in connection with your business. Your home can be considered your principal place of business if you use it exclusively and regularly for the administration and management of your business and there is no other fixed location where you conduct a substantial portion of your business’s administrative or management functions. Don’t use this form if you are claiming these expenses as an employee or a partner, or if all the expenses are properly allocable to inventory costs. The amount you can deduct tends to be limited and the final section of the form, Part IV, will determine if any of your expenses that exceed the limit are available to carry over into the next year.