IRS Tax Guide for Business Use of Your Home, Publication 587 (2018)
IRS Tax Guide for Business Use of Your Home, Publication 587 (2018)

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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 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 or partner will report the deduction

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  • Released: August 20, 2017
  • Author: U.S. Internal Revenue Service (IRS)
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 2257 KB
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