And then, any income I make through self employment is simply declared on my end of year tax return. (money.stackexchange.com)
The change affects tax returns for 2010, and also provides an opportunity (but not an obligation) to amend prior year tax returns if the result is a refund. (fairmark.com)
Big caveat here, though: 2017 may be the last year this tax break is offered, since the deduction has expired. (policygenius.com)