Publication 587, Business Use of Your Home (Including Use by Daycare Providers)
This publication explains how to figure and claim the deduction for business use of your home. It includes special rules for daycare providers.
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Other Items You May Find Useful
Publication 523, Selling Your Home
Publication 551, Basis of Assets
Publication 583, Starting a Business and Keeping Records
Publication 946, How To Depreciate Property
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