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CAUTION

You may not use the simplified method and also file Form 8829 for the same qualified business use of the same home.

Once you have determined your allowable square footage, enter the result on line 2 of the Simplified Method Worksheet.

Reporting your net profit or loss. Once you have figured your net profit or loss, report it as follows.

Individuals. Enter your net profit or loss on line 31 and include it on Schedule 1 (Form 1040), line 3. Also, include your net profit or loss on Schedule SE (Form 1040), line 2. However, if you are a statutory employee or notary public, see Statutory employees or Notary public , later.

Nonresident aliens. Enter your net profit or loss on line 31 and include it on Schedule 1 (Form 1040), line 3. You should also include this amount on Schedule SE (Form 1040), line 2, if you are covered under the U.S. social security system due to an international social security agreement currently in effect. See the Instructions for Schedule SE (Form 1040) for information on international social security agreements. However, if you are a statutory employee or notary public, see Statutory employees or Notary public , later.

Trusts and estates. Enter the net profit or loss on line 31 and include it on Form 1041, line 3.

Statutory employees. Enter your net profit or loss on line 31 and include it on Schedule 1 (Form 1040), line 3. However, do not report this amount on Schedule SE (Form 1040), line 2. If you were a statutory employee and you are required to file Schedule SE (Form 1040) because of other self-employment income, see the Instructions for Schedule SE (Form 1040).

Notary public. Do not enter your net profit from line 31 on Schedule SE (Form 1040), line 2, unless you are required to file Schedule SE (Form 1040) because you have other self-employment income. See the Instructions for Schedule SE (Form 1040).