If you receive a W-2, all that income is reported as W-2 income,
if you receive 1099-MISC for a business you conduct, that is reported as business
income on a Schedule C.
If you are in business for yourself and you meet certain tests
you are a home office deduction as a business expense.
If your employer requires you to have a home office you may be
able to claim home office as a miscellaneous deduction on Schedule A.
If you work at home for your employer and it is for your convenience,
but it is not required by your employer, you are not allowed a deduction.
