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Tax Form EzTax form ez Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax form ez Tax questions. Tax form ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. Tax form ez irs. Tax form ez gov/pub587. Tax form ez What's New The IRS now provides a simplified method to determine your expenses for business use of your home. Tax form ez The simplified method is an alternative to calculating and substantiating actual expenses. Tax form ez For more information, see Using the Simplified Method under Figuring the Deduction, later. Tax form ez Reminders Photographs of missing children. Tax form ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax form ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax form ez 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. Tax form ez Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. Tax form ez The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. Tax form ez It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. Tax form ez However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. Tax form ez Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). Tax form ez For special rules that apply to daycare providers, see Daycare Facility . Tax form ez 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. Tax form ez The simplified method is an alternative to calculating and substantiating actual expenses. Tax form ez Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. Tax form ez This publication also includes information on the following. Tax form ez Selling a home that was used partly for business. Tax form ez Deducting expenses for furniture and equipment used in your business. Tax form ez Records you should keep. Tax form ez Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. Tax form ez If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. Tax form ez The rules in this publication apply to individuals. Tax form ez If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. Tax form ez Comments and suggestions. Tax form ez We welcome your comments about this publication and your suggestions for future editions. Tax form ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax form ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax form ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form ez You can send your comments from www. Tax form ez irs. Tax form ez gov/formspubs/. Tax form ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax form ez ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax form ez Ordering forms and publications. Tax form ez Visit www. Tax form ez irs. Tax form ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax form ez Internal Revenue Service 1201 N. Tax form ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax form ez If you have a tax question, check the information available on IRS. Tax form ez gov or call 1-800-829-1040. Tax form ez We cannot answer tax questions sent to either of the above addresses. Tax form ez Useful Items - You may want to see: 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. Tax form ez Prev Up Next Home More Online Publications
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