Deductions & credits

If you are self-employed your income and expenses are entered on a Schedule C.  The Schedule C is part of and included with the Form 1040 that is filed with the IRS.  You can still file as Married Filing Jointly on the federal tax return, Form 1040.

If you are working as an employee and will receive a W-2 then none of your employee business expenses can be deducted on a federal tax return due to the tax law changes for tax years 2018 thru 2025.