Also it is not used for telecommuting employees claiming a home office deduction. Telecommuters use IRS Form 2106 Employee Business Expenses and file it with their Schedule A.
More: Home Office Deduction FAQ
Download Form 8829
Download Instructions for Form 8829
Disclaimer
I am not a tax attorney, CPA or tax preparation specialist. The information here is meant as a general guide. For specific questions about your own taxes, please refer to IRS publications or consult a tax specialist.

