Table of Contents
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property, which provides basic living accommodations. It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. However, it does not include any part of your property used exclusively as a hotel or inn.
This publication includes information on the following.
-
The requirements for qualifying to deduct expenses for the business use of your home (including special rules for storing inventory or product samples).
-
Types of expenses you can deduct.
-
How to figure the deduction (including depreciation of your home).
-
Special rules for daycare providers.
-
Selling a home that was used partly for business.
-
Deducting expenses for furniture and equipment used in your business.
-
Records you should keep.
-
Where to deduct your expenses.
The rules in this publication apply to individuals.
If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property.
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
More Online Publications |