These are business expenses, not personal expenses. Not knowing if you are in business, it's impossible to say if these special tax deductions are available to you. However, if you have general research and development expenses you wish to deduct in a Self-Employed business on Schedule C, the instructions are below.
Here is the relevant Tax Code: 26 U.S. Code § 174 - Research and experimental expenditures
https://www.law.cornell.edu/uscode/text/26/174
The category of expense deals predominately with the amortization of certain types of research and depreciation of certain types of expense related to technical development.
These are business expenses, not personal expenses. Not knowing if you are in business, it's impossible to say if these special tax deductions are available to you. However, if you have general research and development expenses you wish to deduct in a Self-Employed business on Schedule C, the instructions are below.
Here is the relevant Tax Code: 26 U.S. Code § 174 - Research and experimental expenditures
https://www.law.cornell.edu/uscode/text/26/174
The category of expense deals predominately with the amortization of certain types of research and depreciation of certain types of expense related to technical development.