Table of Contents

• Publication 587 - Introductory Material
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 587 - Main Contents
  • Qualifying for a Deduction
    • Exclusive Use
    • Regular Use
    • Trade or Business Use
    • Principal Place of Business
    • Place To Meet Patients, Clients, or Customers
    • Separate Structure
  • Figuring the Deduction
    • Business Percentage
    • Part-Year Use
    • Deduction Limit
  • Deducting Expenses
    • Types of Expenses
    • Examples of Expenses
  • Depreciating Your Home
    • Permanent improvements.
    • Adjusting for depreciation deducted in earlier years.
    • Figuring the Depreciation Deduction for the Current Year
  • Daycare Facility
    • Standard meal and snack rates.
  • Sale or Exchange of Your Home
    • Business use of your home.
  • Business Furniture and Equipment
    • Listed Property
    • Property Bought for Business Use
    • Personal Property Converted to Business Use
  • Recordkeeping
  • Where To Deduct
    • Self-Employed Persons
    • Employees
    • Partners
  • Schedule C Example
    • Part I, lines 1-13.
    • Part III, line 19c.
    • Part III, line 19i.
    • Part IV, line 22.
    • Line 13.
    • Line 16b.
    • Line 25.
    • Lines 28-30.
    • Step 1.
    • Step 2.
    • Step 3.
    • Step 4.
  • Instructions for the Worksheet
    • Part 1—Part of Your Home Used for Business
    • Part 2—Figure Your Allowable Deduction
    • Part 3—Depreciation of Your Home
    • Part 4—Carryover of Unallowed Expenses to Next Year
  • How To Get Tax Help
    • Taxpayer Advocacy Panel (TAP).
    • Low Income Taxpayer Clinics (LITCs).
• Index