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, or boat. 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 or inn.
This publication includes information on the following.
- The requirements for qualifying to deduct expenses for the
business use of your home (including special rules for storing
inventory or product samples).
- Types of expenses you can deduct.
- How to figure the deduction (including depreciation of your
home).
- Special rules for day-care providers.
- Selling a home that was used partly for business.
- Deducting expenses for furniture and equipment used in your
business.
- Records you should keep.
- Where to deduct your expenses.
If you are an employee, a partner, or you file Schedule F (Form
1040), use the worksheet and its instructions, near the end of this
publication, to help figure your deduction. If you file Schedule C
(Form 1040), you must use Form 8829, Expenses for Business Use of
Your Home. The Schedule C Example shows how to report
the deduction on Form 8829.
The rules in this publication apply to individuals, trusts,
estates, partnerships, and S corporations. They do not apply to
corporations (other than S corporations). There are no special rules
for the business use of a home by a partner or S corporation
shareholder.
If you need information on deductions for renting out your
property, see Publication 527,
Residential Rental Property.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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