Here are the two most common reasons your Business Use of Home (BUH) expenses do not appear as a deduction.

• If your business was already in a loss situation (your expenses exceeded your income), any BUH expenses you entered cannot be used. These expenses cannot be used to create or increase a loss.
• You have not entered in the area of the home used, or entered incorrectly.

I have entered all of the business-use-of-home expenses correctly in the section and I have a net income (not a loss).  Why isn't Turbo Tax claiming it?