Table of Contents

• Publication 587 - Introductory Material
  • Future Developments
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 587 - Main Content
  • 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
    • Permanent improvements.
    • Adjusting for depreciation deducted in earlier years.
    • Figuring the Depreciation Deduction for the Current Year
  • Daycare Facility
    • Standard meal and snack rates.
  • 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
    • Low Income Taxpayer Clinics (LITCs).
• Publication 587 - Additional Material
• Index