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Pub. 587, Business Use of Your Home 2006 Tax Year

Index

This is archived information that pertains only to the 2006 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)
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 2), Depreciation table.
Property bought for business use, Depreciation.
Sale or exchange of home, Depreciation.
Depreciation:, Property Bought for Business Use
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
Doctors, Place To Meet Patients, Clients, or Customers

E

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:
2006 rates (Table 3), Standard meal and snack rates.
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:, Self-Employed Persons, Real estate taxes.
1040, Schedule C:
Filled in, example, Schedule C Example, Step 4.
1040, Schedule F, Casualty losses.
1040, Schedule F:
Worksheet,
2106, Employees
4562, Reporting and recordkeeping requirements., Form 4562., Step 4.
4684, Casualty losses.
8829, Casualty Losses
8829:
Completed sample (Figure B), Daycare Facility
W-2
Reimbursed expenses, Employees
Free tax services, How To Get Tax Help
Furniture and equipment, Business Furniture and Equipment

G

GO Zone depreciation allowance, Depreciation

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
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, Reminders
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 C Example, Schedule C Example
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, Reminders
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 2), Depreciation table.
Percentage table for 5- and 7-year property (Table 4), Depreciation
Qualifying for deduction (Figure A),
Standard meal and snack rates (Table 3), Table 3. 2006 Standard Meal and Snack Rates
Types of expenses (Table 1), 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

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