A

Adjusted basis defined, Adjusted basis defined.

Administrative or management activities, Administrative or management activities.

Assistance (see Tax help)

Attorneys, Place To Meet Patients, Clients, or Customers

B

Business expenses not for use of home, Business expenses not for the use of your home.

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

Child and Adult Food Care Program reimbursements, Meals.

Comments on publication, Comments and suggestions.

Computer:

Listed property, Listed Property

D

Daycare facilities:, Standard meal and snack rates.

(see also Family daycare providers)

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

Deductions:

Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction

Limit, Deduction Limit

Qualifying for, Qualifying for a Deduction, Separate Structure

Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses.

Dentists, Place To Meet Patients, Clients, or Customers

Depreciation of home, Depreciating Your Home

Depreciation of home:

Basis adjustment, Basis adjustment.

MACRS (Table 1), Depreciation table.

Property bought for business use, Depreciation.

Sale or exchange of home, Depreciation.

Depreciation:

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

Doctors, Place To Meet Patients, Clients, or Customers

E

E-file, How to Get Tax Help

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.

Exclusive use, Exclusive Use

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 Provider Meal and Snack Log, Exhibit A, How to Get Tax Help

Family daycare providers:

Meal and snack log (Exhibit A), Standard meal and snack rates., How to Get Tax Help

Standard meal and snack rates, Standard meal and snack rates.

Standard meal and snack rates:

2004 rates (Table 2), Standard meal and snack rates.

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:

Form 1040, Schedule A, Real estate taxes.

Form 1040, Schedule C, Self-Employed Persons

Form 1040, Schedule C:

Filled in, example, Schedule C Example, Step 4.

Form 1040, Schedule F, Casualty losses.

Form 1040, Schedule F:

Worksheet,

Form 2106, Employees

Form 4562, Reporting and recordkeeping requirements., Form 4562., Step 4.

Form 4684, Casualty losses.

Form 8829, Casualty Losses

Form 8829:

Completed sample (Figure B), Daycare Facility

Form W-2:

Reimbursed expenses, Employees

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

Improvements (see Permanent improvements)

Insurance, Insurance

Internet access to IRS, How to Get Tax Help

Inventory, storage of, Storage of inventory or product samples.

L

Liberty Zone depreciation allowance, Depreciation

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.

Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers

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

More-than-50%-use test, More-than-50%-use test.

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

Publications, Useful Items - You may want to see: (see Tax help)

Q

Qualifying for a deduction, Qualifying for a Deduction

R

Real estate taxes, Real Estate Taxes

Recordkeeping, Recordkeeping

Recordkeeping requirements:

Business furniture and equipment, Reporting and recordkeeping requirements.

Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates., How to Get Tax Help

Regular use, Regular Use

Reminders, Reminder

Rent, Rent

Rental to employer, Rental to employer.

Repairs, Repairs

Reporting requirements:

Business furniture and equipment, Reporting and recordkeeping requirements.

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

Listed property, Business Furniture and Equipment

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

Self-employed persons:

Deduction of expenses, Self-Employed Persons

Separate structure, Separate Structure

Small fleets, What's New

Standard meal and snack rates, Standard meal and snack rates.

Standard mileage rate, What's New

Storage of inventory, Storage of inventory or product samples.

Suggestions for publication, Comments and suggestions.

T

Tables and figures:

MACRS:

Depreciation of home (Table 1), Depreciation table.

Qualifying for deduction (Figure A), Qualifying for a Deduction, More Than One Trade or Business

Types of expenses, Types of Expenses

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