I started my business in 2019 but didn't start making sales till 2020 because my manufacturer was slow to ship my product. How do I utilize home office summary?

[KarenM90]

In general, your home office deduction can't exceed your home-based business income.  Here is an article that will provide more information:  Home Office Deduction.

If you were not "open for business" in 2019, you cannot take any deductions for expenses you may have had.  Please see this link for more information on Start Up Expenses:  Start Up Expenses

Once you were "open for business" you will be able to deduct and/or start to amortize your start up expenses, as well as record your other expenses and your home office expense.