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Publication 587 (2003), Business Use of Your Home
(Including Use by Daycare Providers)
For use in preparing
2003
Returns
Table of Contents
Publication 587 - Introductory Material
Important Changes for 2003
Important Changes for 2004
Important Reminder
Introduction
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
Index
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