These deductions are all subject to specific IRS regulations, so please read the instructions on Form 2106 carefully or consult a tax specialist. Also keep in mind that only the amount of these unreimbursed business expenses (as well as a few other deductions like tax preparation) that is greater than 2 percent of your adjusted gross income is deductible. So if your business expenses are relatively small, you may not be able to deduct them at all.
Telecommuting employees, who work from home for the convenience of their employers, use this form to calculate a home office deduction. Independent contractors use IRS Form 8829 to calculate their home office deduction.
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.