2003 Tax Help Archives  
Publication 587 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Adjusted basis defined, Adjusted basis defined.
Administrative or management activities, Administrative or management activities.
Assistance (see Tax help)

B

Business furniture and equipment, Business Furniture and Equipment
Business percentage, Business Percentage
Business use of the home requirements (see Qualifying for a deduction)

C

Carryover of expenses, Carryover of unallowed expenses.
Casualty losses, Casualty Losses
Comments and suggestions, Comments and suggestions.
Comments on publication, Comments and suggestions.
Computer:
Listed property, Listed Property
Off-the-shelf software, Important Changes for 2003
Section 179, Important Changes for 2003

D

Daycare facility:
Eligible children for standard meal and snack rates, Standard meal and snack rates.
Exceptions for regular use requirement, Daycare Facility
Family daycare, Standard meal and snack rates.
Family daycare provider, Standard meal and snack rates.
Meals, Meals., Standard meal and snack rates.
Regular use, Daycare Facility
Standard meal and snack rates, Standard meal and snack rates.
Deducting expenses, Deducting Expenses
Deduction limit, Deduction Limit
Deduction requirements:
Employee use, Additional tests for employee use.
Exceptions to exclusive use, Exceptions to Exclusive Use
Exclusive use, Exclusive Use
More than one trade or business, More Than One Trade or Business
Place to meet clients, Place To Meet Patients, Clients, or Customers
Principal place of business, Principal Place of Business
Regular use, Regular Use
Separate structure, Separate Structure
Storage of inventory or product samples, Storage of inventory or product samples.
Trade or business use, Trade or Business Use
Depreciating your home, Depreciating Your Home
Depreciation:
50% additional deduction, Important Changes for 2003
5–year property, Depreciation
7–year property, Depreciation
Adjusted basis, Adjusted basis defined.
Fair market value, Fair market value defined.
Figuring depreciation for the current year, Figuring the Depreciation Deduction for the Current Year
Furniture and equipment, Business Furniture and Equipment, Depreciation
Home, Depreciating Your Home
Nonresidential real property, Figuring the Depreciation Deduction for the Current Year
Percentage table for 39-year nonresidential real property, Depreciation table.
Percentage table for 5- and 7-year property, Depreciation
Permanent improvements, Permanent improvements., Depreciating Permanent Improvements
Special, Property Bought for Business Use
Special depreciation allowance, Important Changes for 2003

E

Email address, Comments and suggestions.
Employee use of home, Additional tests for employee use.
Employees:
Adequately accounting to employer, Adequately accounting to employer.
Casualty losses, Casualty losses.
Mortgage interest, Deductible mortgage interest.
Other expenses, Other expenses.
Real estate taxes, Real estate taxes.
Rental to employer, Rental to employer.
Worksheet to figure deduction,
Example:
Form 4562, Schedule C Example
Form 8829, Form 8829, Part I.
Schedule C, Schedule C Example, Schedule C.
Expenses:
Casualty losses, Casualty Losses
Deducting, Deducting Expenses
Direct, Types of Expenses
Examples of, Examples of Expenses
Indirect, Types of Expenses
Insurance, Insurance
Mortgage interest, Deductible Mortgage Interest
Real estate taxes, Real Estate Taxes
Related to tax exempt income, Expenses related to tax exempt income.
Rent, Rent
Repairs, Repairs
Security system, Security System
Telephone, Telephone.
Types of, Types of Expenses
Unrelated, Types of Expenses
Utilities and services, Utilities and Services
Where to deduct, Where To Deduct

F

Fair market value, Fair market value defined.
Family daycare, Standard meal and snack rates.
Family Daycare Provider Meal and Snack Log, Exhibit A, How to Get Tax Help
Family daycare providers, Important Changes for 2003
Figure A. Can You Deduct Business Use of the Home Expenses, Principal Place of Business
Figuring the deduction:
Business percentage, Business Percentage
Deduction limit, Deduction Limit
Part-year use, Part-Year Use
Form, Useful Items - You may want to see:
Free tax services, How to Get Tax Help
Furniture and equipment, Business Furniture and Equipment

H

Help (see Tax help)
Home expenses, Can you deduct business use of, Figure A, Principal Place of Business
Home:
Business percentage, Business Percentage
Defined, Introduction
Depreciation, Depreciating Your Home
Sale of, Sale or Exchange of Your Home

I

Important changes, Important Changes for 2003
Important reminder, Important Reminder
Insurance, Insurance
Inventory, storage of, Storage of inventory or product samples.

L

Listed property
Years following the year placed in service, Years following the year placed in service.
Listed property:
Computers, Listed Property
Defined, Listed Property
Employee requirements, Employee.
Reporting and recordkeeping requirements, Reporting and recordkeeping requirements.

M

MACRS percentage table:
39-year nonresidential real property, Depreciation table.
5- and 7-year property, Depreciation
Meals, Meals.
More information (see Tax help)
More than one place of business, More than one place of business.
More than one trade or business, More Than One Trade or Business
Mortgage interest, Deductible Mortgage Interest

P

Part-year use, Part-Year Use
Partners (see Worksheet to figure the deduction)
Partners:, Partners
Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses.
Permanent improvements, Permanent improvements., Depreciating Permanent Improvements
Personal property converted to business use, Personal Property Converted to Business Use
Place of business, more than one, More than one place of business.
Principal place of business, Principal Place of Business
Product samples, Storage of inventory or product samples.
Property bought for business use:
Depreciation, Depreciation
Section 179 deduction, Property Bought for Business Use
Property converted to business use, Personal, Personal Property Converted to Business Use
Publication, Useful Items - You may want to see:
Publications (see Tax help)

Q

Qualifying for a deduction, Qualifying for a Deduction

R

Real estate taxes, Real Estate Taxes
Recordkeeping, Recordkeeping
Regular use, Regular Use
Rent, Rent
Rental to employer, Rental to employer.
Repairs, Repairs

S

Sale or exchange of your home:, Sale or Exchange of Your Home
Basis adjustment, Basis adjustment.
Business use, Business use of your home.
Depreciation taken, Depreciation.
Ownership and use tests, Ownership and use tests.
Schedule F (see Worksheet to figure the deduction)
Section 179:, Section 179 Deduction
Furniture and equipment, Business Furniture and Equipment
Increased deduction, Important Changes for 2003
Listed property, Business Furniture and Equipment
Off-the-shelf computer software, Important Changes for 2003
Personal property converted to business use, Personal Property Converted to Business Use
Property bought for business use, Property Bought for Business Use
Security system, Security System
Separate structure, Separate Structure
Standard meal and snack rates, Important Changes for 2003, Standard meal and snack rates.
Standard mileage rate, Important Changes for 2003
Storage of inventory, Storage of inventory or product samples.
Suggestions for publication, Comments and suggestions.

T

Tax help, How to Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Telephone, Telephone.
Trade or business use, Trade or Business Use
TTY/TDD information, How to Get Tax Help
Types of expenses, Types of Expenses

U

Utilities, Utilities and Services

W

Where to deduct expenses, Where To Deduct
Where to deduct expenses:
Employees, Employees
Self-employed, Self-Employed Persons
Worksheet to figure the deduction for business use of your home,
Worksheet, instructions, Instructions for the Worksheet