Publication 587 - Introductory Material

Future Developments

For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to


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.

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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.

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Useful Items - You may want to see:


  • 523 Selling Your Home

  • 551 Basis of Assets

  • 583 Starting a Business and Keeping Records

  • 946 How To Depreciate Property

Forms (and Instructions)

  • Schedule C (Form 1040) Profit or Loss from Business

  • 2106 Employee Business Expenses

  • 2106-EZ Unreimbursed Employee Business Expenses

  • 4562 Depreciation and Amortization

  • 8829 Expenses for Business Use of Your Home

See How To Get Tax Help , near the end of this publication for information about getting publications and forms.

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