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IRS.gov Website
Publication 587
Business Use of Your Home (Including Use by Day-Care Providers)
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

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

Using Actual Expenses
Using the Simplified Method

Daycare Facility

Sale or Exchange of Your Home

Gain on Sale
Depreciation
Basis Adjustment
Reporting the Sale
More Information

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

How To Get Tax Help

Low Income Taxpayer Clinics

Worksheet To Figure the Deduction for Business Use of Your Home

Instructions for the Worksheet

Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method)

Instructions for the Simplified Method Worksheet
Instructions for the Daycare Facility Worksheet
Instructions for the Area Adjustment Worksheet