The home office deduction (simple) is instead of depreciation of your office (complicated) and other home-related costs.
Disappointingly, the answers here from TurboTaxPersons are often just wrong.
For the real scoop refer to the IRS publications.
IRS Pub 587 says " If
you elect to use the simplified method, you cannot deduct
any actual expenses for the business except for business
expenses that are not related to the use of the home."
