Table of Contents
For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www.irs.gov/pub587.
Simplified method for business use of home deduction. The IRS provides a simplified method to figure your expenses for business use of your home. For more information, see Using the Simplified Method under Figuring the Deduction, later.
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, motel, inn, or similar establishment.
Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). For special rules that apply to daycare providers, see Daycare Facility .
After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. The simplified method is an alternative to calculating and substantiating actual expenses.
Where To Deduct explains where a self-employed person, employee, or partner will report the deduction.
This publication also includes information on the following.
Selling a home that was used partly for business.
Deducting expenses for furniture and equipment used in your business.
Records you should keep.
Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C.
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
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
523 Selling Your Home
551 Basis of Assets
583 Starting a Business and Keeping Records
946 How To Depreciate Property
See How To Get Tax Help , near the end of this publication for information about getting publications and forms.
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