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About Tax Map

Publication 587
Business Use of Your Home
For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

Qualifying for a Deduction

Exclusive Use
Regular Use
Trade or Business Use
Principal Place of Business
Place To Meet Patients, Clients, or Customers
Separate Structure

Figuring the Deduction

Business Percentage
Part-Year Use
Deduction Limit

Deducting Expenses

Types of Expenses
Examples of Expenses

Depreciating Your Home

Figuring the Depreciation Deduction for the Current Year

Daycare Facility

Sale or Exchange of Your Home

Business Furniture and Equipment

Listed Property
Property Bought for Business Use
Personal Property Converted to Business Use

Recordkeeping

Where To Deduct

Self-Employed Persons
Employees
Partners

Schedule C Example

Instructions for the Worksheet

Part 1—Part of Your Home Used for Business
Part 2—Figure Your Allowable Deduction
Part 3—Depreciation of Your Home
Part 4—Carryover of Unallowed Expenses to Next Year

How to Get Tax Help