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Publication 587
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Introduction, Useful Items and Important Changes
For use in Preparing 2012 Returns

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

Gain on Sale
Depreciation
Basis Adjustment
Reporting the Sale
More Information

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

Worksheet To Figure the Deduction for Business Use of Your Home

Instructions for the Worksheet

How To Get Tax Help

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