If you used the simplified method.
If you elect to use the simplified method for the business use of a home, complete the additional entry spaces on line 30 for that home only. Include the amount from line 5 of the Simplified Method Worksheet on line 30.
If you itemize your deductions on Schedule A (Form 1040), you may deduct your mortgage interest, real estate taxes, and casualty losses on Schedule A (Form 1040) as if you didn’t use your home for business. You can’t deduct any excess mortgage interest, excess real estate taxes, or excess casualty losses on Schedule C for this home.
Use Part II of Schedule C to deduct business expenses that are unrelated to the qualified business use of the home (for example, expenses for advertising, wages, or supplies, or depreciation of equipment or furniture).