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On the screen Your Farming Income and Expenses scroll down to Farm Expenses.

On Other miscellaneous expenses, click the Start or Revisit button

 

On the screen Any Miscellaneous Expenses? click on the highlighted link How do I enter Home Office Expenses for my farm?

Enter any other farm expenses not yet reported. See Examples
 
  Note: Miscellaneous expenses do not include expenses for your vehicles, depreciation or section 179.
     
 
Description of Farming Expense Amount
   
 
How do I enter Home Office Expenses for my farm?