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Publication 587 2008 Tax Year

Publication 587 - Introductory Material


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-6526
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.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.


National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

Tax questions.   If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Publications

  • 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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