Indirect expenses are those expenses which you normally incur in your home but a portion is charged to the business use of your home. (That is, expenses allowable only because your home is used for business and otherwise would not be deductible.). If you did not operate a business for the entire year, you can deduct only the portion of the expense paid or incurred for the time you used your home for business. Other expenses not allocable to the business use of your home, such as salaries, supplies, and direct business expenses, are deductible elsewhere on Schedule C and should not be entered on Form 8829.