Business Use of Your Home
(Including Use by Day-Care Providers)

Table of Contents

For Use in Preparing 2001 Returns

• Important Reminder
• Introduction
• Topics and Useful Items
• Qualifying for a Deduction
• Figuring the Deduction
• Deducting Expenses
• Depreciating Your Home
• Day-Care Facility
• Sale or Exchange of Your Home
• Business Furniture and Equipment
• Recordkeeping
• Where To Deduct
• Schedule C Example
• Instructions for the Worksheet
• How To Get Tax Help

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