You are required to report all income from self-employment work and all expenses that are ordinary and necessary for the generation of that income. You are not supposed to simply choose not to deduct expenses. They are separate deductions that apply if you have self-employment income. They are not itemized deductions.
You can take a deduction for a home office for your self-employment work if you have office space that is used exclusively for the management or conduct of the business and you don't have another office available elsewhere in addition to the home office. If you have a loss on your business, may not get a full deduction for your home office expenses, but unused deductions can be carried over to future years.
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