Contents
Exclusive Use
Regular Use
Trade or Business Use
Principal Place of Business
Place To Meet Patients, Clients, or Customers
Separate Structure
Business Percentage
Part-Year Use
Deduction Limit
Types of Expenses
Examples of Expenses
Permanent Improvements
Adjusting for Depreciation Deducted in Earlier Years
Figuring the Depreciation Deduction for the Current Year
Figure B - Part I of Form 8829
Standard Meal and Snack Rates
Business Use of Your Home
Business Furniture and Equipment
Listed Property
Property Bought for Business Use
Personal Property Converted to Business Use
Self-Employed Persons
Employees
Partners
Form 4562 Example
Form 4562, Part I, lines 1-13
Form 4562, Part III, line 19c
Form 4562, Part III, line 19i
Form 4562, Part IV, line 22
Schedule C Example
Schedule C, Line 13
Schedule C, Line 16b
Schedule C, Line 25
Schedule C, Lines 28-30
Form 8829 Example
Form 8829, Part II, Step 1
Form 8829, Part II, Step 2
Form 8829, Part II, Step 3
Form 8829, Part II, Step 4
Worksheet to Figure the Deductions for Business Use of Your Home
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
Exhibit A, Family Daycare Provider Meal and Snack Log
Information courtesy of the Internal Revenue Service.
