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Index of Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers)TOC
A
Adjusted basis defined, Adjusted basis defined.
Administrative or management activities, Administrative or management activities.
Assistance, See: Tax help
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, Reimbursements you receive from a sponsor...
Comments on publication, Comments and suggestions.
Computer:
Listed property, Listed Property
D
Daycare facilities:
Eligible children for standard meal and snack rates, Standard meal and snack rates.
Exceptions for regular use requirement, Daycare Facility
Family daycare provider, Standard meal and snack rates.
Regular use, Daycare Facility
Standard meal and snack rates, Standard meal and snack rates.
Deducting expenses, Deducting Expenses
Deduction requirements:
Exceptions to exclusive use, Exceptions to Exclusive Use
Exclusive use, Exclusive Use
More than one trade or business, More Than One Trade or Business
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
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
Percentage table for 39-year nonresidential real property, Depreciation table.
Depreciation of home:
Basis adjustment, Basis Adjustment
MACRS (Table 2), Depreciation table.
Property bought for business use, Depreciation
Sale or exchange of home, Depreciation
E
Employees:
Adequately accounting to employer, Adequately accounting to employer.
Casualty losses, Casualty losses.
Other expenses, Other expenses.
Real estate taxes, Real estate taxes.
Rental to employer, Rental to employer.
Example:
Exclusive use, Exclusive Use
Expenses:
Casualty losses, Casualty Losses
Insurance, Insurance
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.
Utilities and services, Utilities and Services
Where to deduct, Where To Deduct
G
GO Zone depreciation allowance, You can take a special depreciation allowance...
H
Help, See: Tax help
Home:
Business percentage, Business Percentage
Home expenses, Can you deduct business use of, Figure A, Kathleen must meet the convenience-of-the-employer...
I
Improvements, See: Permanent improvements
Insurance, Insurance
L
Listed property:
Years following the year placed in service, Years following the year placed in service.
M
MACRS percentage table:
39-year nonresidential real property, Depreciation table.
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 insurance premiums, Qualified Mortgage Insurance Premiums
Mortgage interest, Deductible Mortgage Interest
P
Part-year use, Part-Year Use
Partners, Partners
Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses.
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
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, 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.
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
Depreciation taken, Depreciation
Ownership and use tests, Ownership and use tests.
Schedule C Example, Schedule C Example
Section 179, Section 179 Deduction
Furniture and equipment, 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
Special depreciation allowance, You can take a special depreciation allowance...
Standard meal and snack rates, Standard meal and snack rates.
Suggestions for publication, Comments and suggestions.
T
Tables and figures:
MACRS:
Depreciation of home (Table 2), Depreciation table.
Qualifying for deduction (Figure A), Can you deduct business use of the home expenses?
Standard meal and snack rates (Table 3), Table 3. 2009 Standard Meal and Snack Rates
Types of expenses (Table 1), Types of Expenses
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
W
Where to deduct expenses:
Employees, Employees
Self-employed, Self-Employed Persons
Worksheet, instructions, Instructions for the Worksheet
TOC