Standard mileage rate for 2005. The standard mileage rate for the cost of operating your car, van, pickup, or panel truck for January 1, 2005, through August
30, 2005, is 40.5
cents a mile for all business miles. The rate for September 1, 2005, through December 31, 2005, is 48.5 cents a mile.
Standard mileage rate available for small fleets. The business standard mileage rate may be used for as many as four vehicles that you own or lease and use simultaneously.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
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 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 daycare 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.
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.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
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.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either
of the addresses listed above.
Ordering forms and publications.
Visit
www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the
address shown under
How To Get Tax Help in the back of this publication.
