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IRS.gov Website
Publication 587
taxmap/pubs/p587-005.htm#en_us_publink1000226409

Recordkeeping(p19)

rule
Where Refund
You do not have to use a particular method of recordkeeping, but you must keep records that provide the information needed to figure your deductions for the business use of your home. You should keep canceled checks, receipts, and other evidence of expenses you paid.
Your records must show the following information. You must keep your records for as long as they are important for any tax law. This is usually the later of the following dates.
Keep records to prove your home's depreciable basis. This includes records of when and how you acquired your home, your original purchase price, any improvements to your home, and any depreciation you are allowed because you maintained an office in your home. You can keep copies of Forms 8829 or the Worksheet To Figure the Deduction for Business Use of Your Home, found later in this publication, as records of depreciation.
For more information on recordkeeping, see Publication 583.