If you are an employee or a partner, or you file Schedule F (Form 1040), Profit or Loss From Farming, use the worksheet to figure your deduction for the business use of your home. The following instructions explain how to complete each part.
Partners
See "Partners," under Where to Deduct, before completing
the worksheet.
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If you file Schedule C (Form 1040), use Form 8829 to figure the deductions and attach the form to your return. |
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
Information courtesy of the Internal Revenue Service.

