Index

A

Adjusted basis defined, Adjusted basis defined.
Administrative or management activities, Administrative or management activities.
Assistance (see Tax help)
Attorneys, Place To Meet Patients, Clients, or Customers

B

Business expenses not for use of home, Business expenses not for use of your home.
Business furniture and equipment, Business Furniture and Equipment
Business percentage, Business Percentage
Business use of the home requirements (see Qualifying for a deduction)

C

Carryover of expenses, Carryover of unallowed expenses.
Casualty losses, Casualty losses.
Child and Adult Care Food Program reimbursements, Meals.
Computer
Listed property, Listed Property

D

Daycare facilities, Daycare Facility, Standard meal and snack rates.
(see also Family daycare providers)
Eligible children for standard meal and snack rates, Standard meal and snack rates.
Exceptions for regular use requirement, Daycare Facility
Family daycare, Standard meal and snack rates.
Family daycare provider, Standard meal and snack rates.
Meals, Meals., Standard meal and snack rates.
Regular use, Daycare Facility
Standard meal and snack rates, Meals., Standard meal and snack rates.
Deduction limit, Deduction Limit
Deduction requirements
Employee use, Additional tests for employee use.
Exceptions to exclusive use, Exceptions to Exclusive Use
Exclusive use, Exclusive Use
More than one trade or business, More Than One Trade or Business
Place to meet clients, Place To Meet Patients, Clients, or Customers
Principal place of business, Principal Place of Business
Regular use, Regular Use
Separate structure, Separate Structure
Storage of inventory or product samples, Storage of inventory or product samples.
Trade or business use, Trade or Business Use
Deductions
Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction
Limit, Deduction Limit
Part-year use, Part-year use.
Qualifying for, Qualifying for a Deduction, Separate Structure
Rental to employer, Rental to employer.
Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses.
Using Actual Expenses, Using Actual Expenses
Dentists, Place To Meet Patients, Clients, or Customers
Depreciation, Property Bought for Business Use
5-year property, Depreciation
7-year property, Depreciation
Adjusted basis, Adjusted basis defined.
Fair market value, Fair market value defined.
Figuring depreciation for the current year, Figuring the depreciation deduction for the current year.
Furniture and equipment, Business Furniture and Equipment, Depreciation
Home, Depreciating Your Home
Nonresidential real property, Figuring the depreciation deduction for the current year.
Percentage table for 39-year nonresidential real property, Depreciation table.
Permanent improvements, Permanent improvements., Depreciating permanent improvements.
Depreciation of home, Depreciating Your Home
Basis adjustment, Basis Adjustment
MACRS (Table 2), Depreciation table.
Property bought for business use, Depreciation
Sale or exchange of home, Depreciation
Doctors, Place To Meet Patients, Clients, or Customers

E

Employee use of home, Additional tests for employee use.
Employees
Adequately accounting to employer, Adequately accounting to employer.
Casualty losses, Casualty losses.
Mortgage interest, Deductible mortgage interest.
Other expenses, Other expenses.
Real estate taxes, Real estate taxes.
Exclusive use, Exclusive Use
Expenses
Casualty losses, Casualty losses.
Direct, Actual Expenses
Indirect, Actual Expenses
Insurance, Insurance.
Mortgage interest, Deductible mortgage interest., Qualified mortgage insurance premiums.
Real estate taxes, Real estate taxes.
Related to tax-exempt income, Expenses related to tax-exempt income.
Rent, Rent.
Repairs, Repairs.
Security system, Security system.
Telephone, Telephone.
Types of, Actual Expenses
Unrelated, Actual Expenses
Utilities and services, Utilities and services.
Where to deduct, Where To Deduct

F

Fair market value, Fair market value defined.
Family daycare providers
Meal and snack log (Exhibit A), Standard meal and snack rates.
Standard meal and snack rates, Standard meal and snack rates.
Standard meal and snack rates (Table 3), Standard meal and snack rates.
Figuring the deduction
Business percentage, Business Percentage
Deduction limit, Deduction Limit
Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes.
1040, Schedule F, Casualty losses.
2106, Employees
4562, Reporting and recordkeeping requirements.
4684, Casualty losses.
8829, Actual Expenses, Casualty losses., Business Percentage, Daycare Facility
W-2
Reimbursed expenses, Employees
Free tax services, Free help with your tax return.
Furniture and equipment, Business Furniture and Equipment

H

Help (see Tax help)
Home
Business percentage, Business Percentage
Depreciation, Depreciating Your Home
Sale of, Sale or Exchange of Your Home
Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business

I

Improvements (see Permanent improvements)
Insurance, Insurance.
Inventory, storage of, Storage of inventory or product samples.

L

Listed property
Computers, Listed Property
Defined, Listed Property
Employee requirements, Employee.
Reporting and recordkeeping requirements, Reporting and recordkeeping requirements.
Years following the year placed in service, Years following the year placed in service.

M

MACRS percentage table
39-year nonresidential real property, Depreciation table.
Meals, Meals.
Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers
More than one place of business, More than one place of business.
More than one trade or business, More Than One Trade or Business
More-than-50%-use test, More-than-50%-use test.
Mortgage interest, Deductible mortgage interest., Qualified mortgage insurance premiums.

P

Partners, Partners
Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses.
Permanent improvements, Permanent improvements., Depreciating permanent improvements.
Personal property converted to business use, Personal Property Converted to Business Use
Place of business, more than one, More than one place of business.
Principal place of business, Principal Place of Business
Product samples, Storage of inventory or product samples.
Property bought for business use
Depreciation, Depreciation
Section 179 deduction, Property Bought for Business Use, Section 179 Deduction
Property converted to business use, Personal, Personal Property Converted to Business Use
Publications, Useful Items - You may want to see: (see Tax help)

Q

Qualifying for a deduction, Qualifying for a Deduction

R

Real estate taxes, Real estate taxes.
Recordkeeping, Recordkeeping
Recordkeeping requirements
Business furniture and equipment, Reporting and recordkeeping requirements.
Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates.
Regular use, Regular Use
Reminders, Reminders
Rent, Rent.
Repairs, Repairs.
Reporting requirements
Business furniture and equipment, Reporting and recordkeeping requirements.

S

Sale or exchange of your home, Sale or Exchange of Your Home
Basis adjustment, Basis Adjustment
Depreciation taken, Depreciation
Ownership and use tests, Ownership and use tests.
Section 179, Section 179 Deduction
Furniture and equipment, Business Furniture and Equipment, Listed Property
Listed property, Business Furniture and Equipment, Listed Property
Personal property converted to business use, Personal Property Converted to Business Use
Property bought for business use, Property Bought for Business Use
Security system, Security system.
Self-employed persons
Deduction of expenses, Self-Employed Persons
Separate structure, Separate Structure
Simplified Method
Actual expenses and depreciation of your home, Actual expenses and depreciation of your home.
Allowable area, Allowable area.
Business expenses not related to use of the home, Business expenses not related to use of the home.
Electing the simplified method, Electing the Simplified Method
More than one home, More than one home.
More than one qualified business use, More than one qualified business use.
Shared use, Shared use.
Expenses deductible without regard to business use, Expenses deductible without regard to business use.
No carryover of unallowed expenses, No deduction of carryover of actual expenses.
Simplified amount, Simplified Amount
Space used regularly for daycare, Space used regularly for daycare.
Using the simplified method, Using the Simplified Method
Standard meal and snack rates, Standard meal and snack rates.
Storage of inventory, Storage of inventory or product samples.

T

Tables and figures
MACRS
Depreciation of home (Table 2), Depreciation table.
Qualifying for deduction (Figure A),
Standard meal and snack rates (Table 3), Table 3. Standard Meal and Snack Rates1
Types of expenses (Table 1), Actual Expenses
Tax help, How To Get Tax Help
Telephone, Telephone.
Trade or business use, Trade or Business Use
TTY/TDD information, How To Get Tax Help
Types of expenses, Actual Expenses

W

Where to deduct expenses, Where To Deduct
Employees, Employees
Self-employed, Self-Employed Persons
Worksheets
Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method)
Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method)
Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method)
Simplified method worksheet, Simplified Method Worksheet

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